The upper tribunal has ruled that a painting by Sir Joshua Reynolds is a “wasting asset” and exempt from c
tribunal
Opinions will vary as to the most significant VAT cases over the past 40 years, writes VAT Advice's Les Howard.
The epic tribunal case between Atlantic Electronics and HMRC over withheld VAT repayments took another twist in December, when an upper tribunal judge split his decision between the two parties
A gift of $2m from a former shareholder to an ex-employee of a timeshare property company after the sale of the company should not be taxed as earnings from the individual's employment, a tribu
Most employers settle tribunal cases out-of-court, despite good odds of making a successful defence if pursued through the courts.
Next, the clothing and household furnishings retailer, has lost an appeal worth £19m to claim tax allowances for its warehouses. Nick Huber reports.
The wife and son of a geologist who is presumed dead after being abducted in Angola have won an appeal against HMRC over a tax charge on a life assurance payment.
Brewer and pub chain Greene King has lost a legal battle over a scheme that tried to gain tax relief on a loan payment within the company.
Former Olympus chief executive Michael Woodford has reached an out-of-court settlement with his ex-employer for unfair dismissal.
UK businesses could receive a tax windfall of more than £200m if an attempt to recover VAT on postal services is successful, reports Nick Huber.

