A first tier tax tribunal has upheld the decision to issue a penalty after taxpayer Derek Ross failed to pay his PAYE on time.


The VAT exemption for education extends to the supply of goods and services closely related to the main supply. This is an important issue, and can sometimes cause confusion.

The ICAEW has excluded an accountant from Bour

Bank of Ireland subsidiary Bristol & West (B&W) has lost an upper


The first tier tribunal (FTT) has dismissed another tax avoidance scheme sold by NT Advisors involving participants, including former BBC star Chris Moyles, masque


A recent First-tier Tribunal case has once again highlighted the dangers of using dividend waivers to reallocate income between shareholders, writes BDO tax


Boutique tax firm NT Advisors, described by the Revenue as a serial avoidance promoter, has


HMRC has won an appeal that multi-player terminals now fall within the legal definition of a gaming machine.

Investors in a film-investment scheme face a large tax bill after an upper tier tax tribunal ruled that "Eclipse 35" does not deliver the tax relief it claimed.


How quickly will the First Tier Tribunal respond to an application to close an enquiry?