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Suppression of Takings - HMRC Rains on Takeaway Pizza Company's Parade

Companies that suppress their takings, thereby evading tax, may live on the fat of the land for a while. However, as a tax tribunal ruling showed , the corporate veil often affords limited financial protection to their directors when HM Revenue and Customs...

Does Aesthetic Treatment of Physical Appearance Amount to 'Medical Care'?

Aesthetic treatments can transform clients' psychological wellbeing, boosting their self-esteem and confidence in their appearance – but do they amount to 'medical care' for VAT purposes? The First-tier Tribunal (FTT) addressed that issue in a...

Is a Matchmaking Agency Providing Consultancy Services for VAT Purposes?

High-end matchmaking agencies do far more than simply introduce lonely clients to prospective life partners. In a guideline case, however, the Court of Appeal has ruled that – at least for the purposes of VAT – their services are not equivalent...

Supplies of Land v Supplies of Services - Tax Tribunal Draws the Distinction

The difference between a supply of services and facilities and a supply relating to an interest in land is important because only the latter is exempt from VAT. A tax tribunal ruling, however, showed that distinguishing one from the other is often a highly...

Is Posting on Social Media 'Work'? Guideline Furlough Ruling

Making posts on social media for marketing purposes may not yield an immediate financial reward, but it is nevertheless 'work'. A tax tribunal made that point in finding that a company director who made sporadic, work-related Facebook posts during the...

Workaholic Director's Careless Approach to VAT Liabilities 'Not Dishonest'

Workaholic directors who are not good at delegating may take a slapdash approach to paperwork – but that does not make them dishonest. The First-tier Tribunal (FTT) succinctly made that point in relieving a businessman and his company of substantial...

Reclaiming VAT on Company Cars - It's Certainly Not Easy

When companies purchase a vehicle, they can reclaim VAT on the transaction only if they can show that they have no intention of making it available for private use. As a case concerning the provision of a high-end Audi car to a director showed , that...

Company Director Relieved of Six-Figure VAT Returns Inaccuracy Penalty

Directors whose companies fail to make accurate VAT returns can expect to receive stiff financial penalties – but only if such failures are deliberate. In a guideline case, a tax tribunal adopted a narrow interpretation of that word in relieving an...

Businessman Establishes a 'Reasonable Excuse' for Delaying VAT Payments

Traders who choose to put tax at the bottom of their payment priorities are asking for trouble. However, in one case, a businessman persuaded a tax tribunal that he acted reasonably in delaying VAT payments so that he could pay his hard-pressed staff in...

Tenacious Hotel Owner Achieves 70 Per Cent Cut in Rateable Value

Business owners who feel that their non-domestic rates bills are unfairly high should seek professional advice without delay. The point was powerfully made by the case of a determined hotel owner who successfully argued that the valuation of his premises...
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