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Where a partnership's members include a company, the company's share of the partnership's profits is calculated as if the partnership's trade was carried on by a company, by virtue of Section 1259 of the Corporation Tax Act 2009 . The Court of Appeal...

The First-tier Tribunal (FTT) has ruled that a company which used ghostwriters to turn people's life stories into books was making zero-rated supplies of books, not standard-rated supplies of ghostwriting services. Customers would contact the company via...

The Supreme Court has ruled that a hotel company could not deduct input VAT on professional fees relating to the sale of a subsidiary company. The company received management fees from a wholly owned subsidiary which operated a luxury hotel in Birmingham....

As announced in the Autumn Budget 2025, the van benefit charge and the car and van fuel benefit charges will increase from 6 April 2026, in line with the Consumer Price Index. The van benefit charge applies where an employer provides an employee with a...

Rule 22 of the Tribunal Procedure (Upper Tribunal) Rules 2008 provides that, where the Upper Tribunal (UT) refuses permission to appeal against a decision of the First-tier Tribunal (FTT) or gives only limited permission, it must give reasons for its...

A company that was incorporated by members of an insurance broking partnership and acquired the partnership's business has failed to persuade the First-tier Tribunal (FTT) that amortisation of the goodwill it acquired was deductible for Corporation Tax...

The Court of Appeal has dismissed an appeal by a casino company against a ruling that it had failed to show that apportioning VAT on overhead costs by reference to floor space gave rise to a fairer and more reasonable result than the standard,...

The Court of Appeal has dismissed an umbrella company's appeal against determinations issued by HM Revenue and Customs (HMRC) in respect of Income Tax (IT) and National Insurance Contributions (NICs), finding that the company did not have overarching...

HM Revenue and Customs (HMRC) have launched a tool to check whether a project involves Research and Development (R&D) for tax purposes. R&D tax reliefs support UK companies working on innovative projects in science and technology. For...

Supplies between companies in the same VAT group are disregarded for VAT purposes by virtue of Section 43(1)(a) of the Value Added Tax Act 1994 . The Supreme Court has handed down its judgment in a case concerning whether this disregard applies if the...