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HMRC has released Revenue and Customs Brief 0903 VAT: Corporate pensions - FSA's Retail Distribution Review - treatment of 'consultancy charges' for
The High Court has held in Investment Trust Companies (in liquidation) v HMRC 6, that final consumers, with directly effective rights to recover
The Upper Tribunal (UT) has rejected an appeal by the Scottish Football League2 over the VAT treatment of gold medals awarded to league champion
The Court of Justice of the European Union (CJEU) has given its judgment in Wheels Common Investment Fund Trustees Ltd and others v Commissioners for
The First-tier Tribunal ('FTT') has dismissed the taxpayer's appeal in Edward Allchin v HMRC. 1 Mr Allchin utilised a stamp duty land tax ('SDLT'
Easter is a good time for reflection and balanced thinking and never have these qualities been so necessary as in the contentious area of tax
On 12 February 2013, HM Treasury made two Orders, under which the following provisions will come into force on 1 April 2013: Schedule 38 to the
On 15 March 2013, Guernsey's Chief Minister announced Guernsey's intention to finalise a draft agreement on a proposed "tax package" with the UK
On 16 March 2013, the Government announced that it will introduce measures to ensure that income tax and NICS cannot be avoided using offshore
The Supreme Court has decided (by a majority of three to two) in HMRC v Aimia Coalition Loyalty UK Limited 2013 UKSC 15, that Aimia Coalition
