An employee share option scheme that is conditional on employees paying their PAYE liability should not be subject to a charge under section 222, a tax tribunal has ruled.
British shipping company P&O has failed in its bid to use a complex international tax avoidance scheme to avoid paying corporation tax.
As daunting a prospect as it might be, the first tier tax tribunal (FTT) is something accountants and tax advisers are likely to face at some point during their career.
The Bank of Ireland lost a first-tier tribunal appeal that will force it to pay £30m corporation tax on a £91m gain.
The Court of Appeal decision in HMRC v PA Holdings that dividends paid to employees through a restricted share plan were subject to NICs will stand after the company backed down from taking the
A specialist tax barrister recently lost a first tier tribunal appeal against HMRC’s decision not to allow him to claim tax relief on a £475,000 loss on an avoidance scheme of his own devising.
UK defined benefit pension funds are not special investment funds and are therefore not exempt from paying VAT on investment ma
The upper tribunal has ruled that a painting by Sir Joshua Reynolds is a “wasting asset” and exempt from c
A Birmingham venue has lost an appeal for a VAT refund in a complex tax dispute involving changes to capping provisions on tax refunds.