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Results: 1-10 of 902

Toasted sandwiches are standard-rated “hot food” for VAT purposes

  • RPC
  • -
  • United Kingdom
  • -
  • August 21 2014

In Sub One Ltd (ta Subway) v HMRC the Court of Appeal has upheld the decisions of both the First-tier Tribunal (FTT) and the Upper Tribunal (UT

Maria Elisa Turullols - the taxation of payments under interim relief orders

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • August 18 2014

In Maria Elisa Turullols v HMRC (TC03795), the First Tier Tribunal ("FTT") held that a payment made to a "whistle blower" pursuant to an order for

Treading uneven boards: VAT claims and setoff Birmingham Hippodrome Theatre Trust Ltd v HMRC 2014 EWCA Civ 684

  • RPC
  • -
  • United Kingdom
  • -
  • August 14 2014

The Court of Appeal's decision in this case is likely to create a great deal of uncertainty for taxpayers seeking to recover unlawfully levied VAT

Let's talk about VAT a useful reminder

  • RPC
  • -
  • United Kingdom
  • -
  • August 14 2014

A recent Court of Appeal decision (CLP Holding Co Ltd v Singh and Kaur) serves as a reminder to consider VAT during sale negotiations, and ensure

Trustee knowledge update - August 2014

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • August 13 2014

From 27 March 2014, the annual cap on withdrawals for members with capped drawdown increased from 120 to 150 of a comparable annuity and the

VAT and the Standard Conditions of Sale

  • Dentons
  • -
  • United Kingdom
  • -
  • August 11 2014

The Court of Appeal dismissed a seller's appeal that VAT on the purchase price of a commercial property was payable by the buyer despite the

VAT: recovery on UK restructuring fees of advisors

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • August 7 2014

The Court of Appeal has held that a UK company undergoing a financial restructuring was not entitled to recover VAT charged by accountants

Reasonable excuse: Spink v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • August 6 2014

In the recent case of Spink v HMRC the First-tier Tribunal (Tax Chamber) (FTT) allowed the taxpayer's appeal against the imposition of penalties by

Taxpayer succeeds in loss relief claim: Hamilton & Kinneil (Archerfield) Ltd and Others v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • August 6 2014

In Hamilton & Kinneil (Archerfield) Ltd and others v HMRC, the First-tier Tribunal (Tax Chamber) (FTT) held that a company which had not made a cash

Trading "with a view to the making of a profit" - an objective or subjective test?

  • RPC
  • -
  • United Kingdom
  • -
  • August 6 2014

In Beacon Estates (Chepstow) Ltd v HMRC 2014 UKFTT 686 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') allowed the taxpayer's appeal, holding