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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...

A recent decision of the First-tier Tribunal (FTT) refusing permission to make late appeals against denials of 16 companies' claims for tax relief highlights the dangers of failing to appeal decisions made by HM Revenue and Customs (HMRC) in time. A...

A man who was not resident in the UK for tax purposes has failed to persuade the First-tier Tribunal (FTT) that he was not liable to pay Income Tax on the profits of three limited liability partnerships (LLPs) of which he was a member. The LLPs would...

The First-tier Tribunal (FTT) has allowed a company's appeal against a VAT assessment raised by HM Revenue and Customs (HMRC), finding that the assessment was made when it was countersigned by an HMRC officer and was thus made outside the statutory time...

HM Revenue and Customs (HMRC) have published statistics showing the tax gap – the difference between the amount of tax that should, in theory, be paid to HMRC and the amount actually paid. The statistics indicate that small businesses account for a...

The Upper Tribunal (UT) has dismissed a snack food manufacturer's appeal against a decision that bags of mini-poppadoms it produced were standard-rated for VAT as the mini-poppadoms were made from potato and were similar to crisps. Part II, Group 1 of...

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...