tax tribunal

The Bank of Ireland lost a first-tier tribunal appeal that will force it to pay £30m corporation tax on a £91m gain.

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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

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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.

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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

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A Birmingham venue has lost an appeal for a VAT refund in a complex tax dispute involving changes to capping provisions on tax refunds.

The recent Testa tribunal decision provides a useful argument to secure a penalty suspension. John Flood explains why accountants should be thanking Mr Testa.

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HMRC has successfully challenged a tax avoidance scheme to allow wealthy people to pay little or no tax on their income, in a court ruling that it said will protec

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Airport operator BAA lost an appeal against HMRC, after the Court of Appeal ruled that £6.7m of VAT incurred on professional fees could not be reclaimed.

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