HMRC won an upper tier tribunal appeal that a payment to a former employee of Smith & Williamson for bringing clients to the firm’s investment management business was “earnings from employm
In the High Court decision of Yarburgh Children’s Trust, the Court held that a lease by the Trust to a pl
A taxpayer has won an appeal to be given special relief for tax owed to HMRC.
Should Parliament ever change the tax law with retrospective effect?
Submitting tax forms and paying tax by the due date is important, but should minor non-compliance failures mean a construction company is forced out of business, asks Howard Royse.
What is the difference between a bowls club and a rugby club, asks Neil Warren after reviewing some recent tribunal decisions on VAT and sports club
Taxpayers failed in their bid to overturn retrospective legislation against stamp duty avoidance.
A self-employed barrister has overturned a £100 penalty issued by HMRC for failing to submit an online VAT return on the grounds that an earlier requirement to read HMRC’s terms and conditions rele