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Filtered By Category: Taxation

Nov 4 2015

Early Christmas gift for Golf Clubs?

Categories: Taxation

HM Revenue & Customs have issued an update on their position on the outcome of the Tribunal hearing on the Bridport Golf Club VAT claim, which involves the VAT liability on Golf green fees. HMRC’s position is that to simply repay to Golf clubs the full amount of any claim could result in an ‘Unjust more

Sep 23 2015

Research & Development Tax Credits

Categories: Taxation

HMRC have recently published their statistics for R&D showing a further increase in the number of claimant companies. Whilst those numbers are encouraging, take up of the relief is still modest particularly amongst the SME community. Head of EQ Taxation, David Morrison, commented “there remain many companies in Scotland who have yet to unlock the more