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Results: 1-10 of 102

Parking enforcement on private land is not subject to VAT

  • RPC
  • -
  • United Kingdom
  • -
  • March 28 2013

The Court of Appeal has overturned the decisions of the First-tier Tribunal and Upper Tribunal in Vehicle Control Services Limited v HMRC 2013 EWCA

HMRC v Forde and McHugh Ltd

  • RPC
  • -
  • United Kingdom
  • -
  • July 4 2012

From most peoples’ perspective, national insurance is simply income tax by another name

BAA’s appeal against denial of input VAT recovery on bid costs dismissed

  • RPC
  • -
  • United Kingdom
  • -
  • March 28 2013

The Court of Appeal has dismissed BAA's appeal against the Upper Tribunal's decision in BAA Limited v HMRC 2013 EWCA Civ 112, that VAT input tax on

Investment Trust Companies (in liquidation) v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • April 25 2013

The High Court has held in Investment Trust Companies (in liquidation) v HMRC 6, that final consumers, with directly effective rights to recover

Wheels Common Investment Fund Trustees Ltd and others v Commissioners for Her Majesty’s Revenue & Customs

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • April 25 2013

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

SDLT mitigation tribunal arrangement fails before the Tax Tribunal

  • RPC
  • -
  • United Kingdom
  • -
  • April 22 2013

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'

Curran v HMRC: a case of interest?

  • RPC
  • -
  • United Kingdom
  • -
  • October 2 2012

In Garrett Paul Curran v HMRC1, the First-tier Tribunal (FTT) has provided some helpful guidance on what constitutes interest and also confirmed that HMRC are not entitled to simply disregard a settlement agreement in order to raise discovery assessments

Legitimate expectation

  • RPC
  • -
  • United Kingdom
  • -
  • March 28 2013

The Upper Tribunal (UT) has decided, in Noor v HMRC 2011 UKFTT 349 (TC), that the First-tier Tribunal (FTT) has no jurisdiction to determine

UBS AG and DB Group Services v HMRC: tax avoidance scheme succeeds at the Upper Tribunal

  • RPC
  • -
  • United Kingdom
  • -
  • November 2 2012

The eagerly awaited decision of the Upper Tribunal (UT) in the case of UBS AG and DB Group Services (UK) Limited v HMRC2 has now been released

Murray Group Holdings Ltd v HMRC victory for the taxpayer in the rangers EBT case

  • RPC
  • -
  • United Kingdom
  • -
  • January 8 2013

The long awaited decision of the First-Tier Tribunal (FTT) in the Rangers EBT case has now been delivered (Murray Group Holdings Ltd v HMRC (and

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