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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.


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.

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


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


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.