tax tribunal

Three recent first-tier tribunal cases regarding the deductibility of business expenses have lessons to offer accountants, according to

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An upper tier tax tribunal has overturned a lower tribunal decision in which the original judge criticised HMRC for using the PAYE penalty system as “cash generating scheme”.

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A recent tax tribunal ruling may make sports sponsorship less financially attractive and harder to arrange, writes Nick Huber.

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Changes to the VAT regime are focusing attention on artificial separation of companies, according to The Vat People, who report a rise in queries and cases on the topic. 

Investment bank UBS could be in line for a potential tax refund after a tribunal ruled that bonuses paid into an offshore tax avoidance scheme were not liable for income tax.

The concept of prevailing practice was recast in more restrictive terms by when a first tier tribunal turned down an appeal by a company that claimed tax relief on contributions to an employee bene

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HMRC has won a key court case defeating a widely-marketed scheme to avoid stamp duty land tax (SDLT). Nick Huber reports.

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A close company’s “facility” to enable employees to acquire shares in the company is a loan and subject to corporation tax, a tribunal ruled.

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Pub chain Enterprise Inns lost an upper tier tribunal appeal that will curb its ability to reclaim input VAT on property-related overhead costs.

A recent tax ruling that a Land Rover Discovery provided to an employee for work use should be taxed as a car rather than a van is an “unacceptable” application of benefit-in-kind rules on company

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