Weekly tax brief | 20 February 2019

Death of a trust salesman
Chris Etherington
As the number of tax paying trusts decline, but has Britain just fallen out of love with trusts or is something else driving behaviour?   

No deal potential VAT windfall for UK financial services sector
John Forth 
The adverse impact of Brexit on the financial services sector has been well publicised, but could a no deal scenario uncover a potential VAT windfall for financial businesses in the UK?

When is a barn not a barn?
Jo Gibbons
The complexity of the capital allowances regime could be restricting claims in the agricultural sector, but a recent tribunal decision highlights the fiscal benefits of understanding the criteria and persisting with a claim.


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