Supreme Court | AccountingWEB

Supreme Court

After a lengthy appeals process, the Supreme Court has ruled on whether a taxpayer can claim double taxation relief for income from a US Limited Liability Company (LLC).

The Supreme Court has allowed taxpayers and HMRC leave to appeal in the case of Investment Trust Companies and Others, in which the trusts are claiming a refund on VAT that was wrongly charged

HMRC is to appeal against two offshore schemes operated by UBS and Deutsche Bank to avoid paying tax on bankers’ bonuses.


A travel company has won a ‘landmark’ Supreme Court appeal against HMRC and is now in line for a £7.1m VAT refund.

Marks & Spencer has won another court case against HMRC - part of a long legal dispute over the right to claim tax relief from losses at the retailer's now-defunct German and Belgian subsid

The verdict of HMRC’s appeal to the Supreme Court in Cotter v HMRC has now been released.  The case concerned procedural matters as to whether a claim for loss relief was included on a return and t

HMRC has won an important ruling in the Supreme Court which could see it recover £500m in avoided tax.


Loyalty management company Aimia Group, which runs the Nectar loyalty card scheme

Trustees can only unwind mistakes that result in more tax being paid than expected if the trustee acted in breach of trust, the Supreme Court has ruled.