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Results: 11-20 of 103
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
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
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
In the recent case of Albermarle 4 LLP v HMRC 2013 UKFTT 83 (TC), the First-tier Tribunal (FTT) was called upon to consider the difficult question
The 30 day time limit, contained in section 31A Taxes Management Act 1970 (TMA), for giving notice of appeal against an amendment of a
HMRC have updated their Venture Capital Schemes Manual to include their interpretation of section 250 of the Income Tax Act 2007 with regard to
So called "fettered payment" arrangements are now the focus of a new HMRC anti-avoidance spotlight. These structures typically involve a sum being
