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

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 Upper Tribunal (UT) has rejected an appeal by the Scottish Football League2 over the VAT treatment of gold medals awarded to league champion

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

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'

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

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

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

When a taxpayer makes a supply of goods or services, it is not always clear cut whether there is more than one supply, or a single composite supply

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

When a taxpayer makes a supply of goods or services, it is not always clear cut whether there is more than one supply, or a single composite supply