tax tribunal

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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The right of UK sports clubs not to charge VAT on fees for non-members will have to be decided by the European Court of Justice following a referral from a upper tier tax tribunal.

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A taxpayer who incorrectly claimed tax relief in his tax return has overturned a £14,000 penalty after a tribunal ruled his accountant was to blame for the careless error.

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