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
HMRC has won a key court case defeating a widely-marketed scheme to avoid stamp duty land tax (SDLT). Nick Huber reports.
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.
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
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.
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.
HMRC won two tribunals and a court case against tax avoidance schemes last month that it said could have cost the Exchequer £200m.