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A restaurant company has partly succeeded in its appeal against VAT and Corporation Tax (CT) assessments and penalties raised by HM Revenue and Customs (HMRC), in a case which illustrates the importance of thorough record keeping. The company operated a...

The Upper Tribunal (UT) has concluded that a doctor who provided services to a hospital through a personal services company was an employee for tax purposes. The doctor had provided his services as a urologist to two hospitals through a company of which...

The Court of Appeal has handed down its judgment in a case which clarifies how the test of whether members of a limited liability partnership (LLP) have significant influence over its affairs for the purpose of determining whether they are 'salaried...

The Upper Tribunal (UT) has ruled that a taxpayer could not claim relief from Capital Gains Tax (CGT) on a loan to a company that had been discharged in exchange for new shares, because the loan was no longer 'outstanding' when the claim for relief was made....

In a case which illustrates the likely approach courts and tribunals will take to anti-avoidance legislation, the First-tier Tribunal (FTT) has found that a holding company's non-trading loan relationship deficits could not be set off against its profits ...

It is a general rule that payments in the nature of penalties may not be deducted for the purpose of calculating taxable profits. The Court of Appeal recently considered whether the rule prevented payments made to consumers and consumer organisations in...

The First-tier Tribunal (FTT) has found that work undertaken by a company to convert a warehouse into a car showroom qualified for Business Premises Renovation Allowance (BPRA), a 100 per cent tax allowance available between 2007 and 2017 on qualifying...

As announced in the Autumn Budget 2024, the van benefit charge and the car and van fuel benefit charges are to increase from 6 April 2025, in line with the Consumer Price Index. The van benefit charge applies where an employer provides an employee with a...

A company has succeeded in reducing VAT default surcharges of more than £9,000 after the First-tier Tribunal (FTT) found that HM Revenue and Customs (HMRC) had not demonstrated that a notice in respect of an earlier default surcharge had been...

A telecoms provider has lost its appeal against a decision that, where customers were offered discounts for early payment, VAT was payable on the full amount charged if the discount was not accepted. Between 1 January and 30 April 2014, the telecoms...