Management consultancy PA is seeking leave to appeal after losing an appeal court decision millions of pounds of bonus payments made to employees as dividends rather than employment income.
Court of Appeal
The Court of Appeal has backed the taxman in a ruling that Axa Denplan’s payment system for a dental care scheme was ‘debt collection’ and should therefore be subject to VAT.
Tax officials are entitled to investigate a tax return after the usual one-year limit has passed if their discovery assessment letter meets one of two tests, according to a recent Court of Appe
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HMRC has issued a clarification on its position with regards to VAT charges for insurance introductory services. Shimon Shaw outlines the key details.
HMRC has lost an appeal against Trader Media Group and Insurancewide.com over the issue of VAT exemption for online insurance introductory services.
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