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Upper Tribunal Tax and Chancery decision of MR JUSTICE MARCUS SMITH and JUDGE GREG SINFIELD on 30 June 2025
Read the Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
How to tax a beneficial loan arrangement for a director or employee.
How land managers can combine biodiversity units and nutrient credits, and sell them alongside other environmental payments.
Find out how to make fertiliser from processed ABPs including bonemeal, and if you need approval to manufacture, store or transport it.
Get help to classify pharmaceutical products used to treat or prevent diseases or ailments (in humans or animals), including comparators used in clinical trials and placebos.
Find out which SFI or CS Higher Tier management actions, or capital items are eligible to use on land that’s conditionally exempt from Inheritance Tax.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
How developers can use habitat creation or enhancements to count towards their biodiversity net gain (BNG).
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