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.
Allegations of “abuse of process” in tax cases are rare but came up in a recent Upper Tribunal decision, explains John Flood.
Discovering your office has been moved to the basement when you return to work after a career break is probably not a good sign.
A first-tier tribunal ruled that a doctor’s business mileage claims to and from his home office and a private hospital were not wholly and exclusively allowable ex