Blogs from Larking Gowen

How will Spring Budget 2023 changes to the annual allowance and lifetime allowance affect members of the NHS pension scheme?

The Spring Budget 2023 was an opportunity for the Chancellor to provide an update on the economic progress made from policies set out in the Autumn 2022 Statement, and to announce new tax measures and spending plans. Our blog summarises the key findings.

Medical specialist partner, Lizzy Lloyd, highlights important issues regarding the NHS Pension Scheme and calculation of the annual allowance pensions tax charge for 2022/23. If you are in the NHS Pension Scheme, then you must act now to mitigate possible increased tax charges.

Our legal specialist team discusses how law firms can analyse time to add value and increase efficiency while saving time and money.

One of the VAT reliefs that charities can benefit from is zero rating the construction of new builds. However, it can be difficult to meet the conditions, as highlighted in a recent case involving Paradise Wildlife Park.

If farmers collaborate, such as sharing land, or reduce their activity as they grow older, is their farmhouse eligible for Agricultural Property Relief (APR)? A recent farmhouse case may provide the answer.

There’s a common misconception that where land has the prospect of planning gain, some or all of that gain may be sheltered by a transfer to a third party, even towards the end of the process. 

The new charity Annual Return published by the Charity Commission provides insight into current issues and perceived high-risk areas within the charity sector. 

Our VAT team explains the changes to the way HMRC will be dealing with options to tax (OTT) and how this will affect transactions involving land or property.

The temporary Super-Deduction tax relief ends on 31 March 2023. Our blog explains what this relief is and how much companies can claim.

A new VAT penalty regime applies from 1 January 2023. This is a significant change to the current way that taxpayers are penalised for non-compliance with VAT.