Budget Snippets

The qualifying period for share ownership under entrepreneur’s relief has been doubled to 2 years. Restrictions on the CGT exemption for private residences. Busness rates relief – until the 2021 revaluations, small properties will have a 1/3rd business rates reduction. UK digital tax to attempt to ensure digital giants face a fairer tax burden…a flat-rate[…]

Non-Profit Making Golf Club Wins VAT Exemption

Non-profit-making organisations enjoy favourable tax treatment, but deciding which bodies qualify for that status can pose difficulties. In a guideline case, however, the Upper Tribunal (UT) ruled that a golf and leisure club had rightly been exempted from having to account for VAT on green fees and other receipts. The course on which the club’s[…]

Trade Marks and Customer Confusion in the Internet Era – Court of Appeal Ruling

With the Internet accessible from anywhere in the world, the potential for confusion between businesses with similar or identical names has increased exponentially. The Court of Appeal tackled the issue in resolving a transatlantic trade mark dispute. The case concerned well-known retailer Argos Limited (AL), which trades largely in the UK and Ireland. It has[…]