RPC | United Kingdom | 30 Jan 2020
In News Corp UK & Ireland Ltd v HMRC [2019] UKUT 0404 (TCC), the Upper Tribunal (UT) has reversed the decision of the First-tier Tribunal (FTT) and…
RPC | United Kingdom | 30 Jan 2020
In Gray & Farrar International LLP v HMRC [2019] UKFTT 684, the First-tier Tribunal (FTT) has held that the matchmaking services supplied by the…
RPC | United Kingdom | 30 Jan 2020
In Taylor Pearson (Construction) Ltd v HMRC [2019] UKFTT 691 (TC), the First-tier Tribunal (FTT) has held that input tax on fees incurred in…
RPC | United Kingdom | 15 Jan 2020
In Taylor Pearson (Construction) Limited v HMRC [2019] UKFTT 691 (TC), the First-tier Tribunal (FTT) has held that input tax on fees incurred in…
RPC | United Kingdom | 27 Nov 2019
In Laurence Donnelly v HMRC [2019] UKFTT 655 (TC), the FTT has held that no inaccuracy penalties were due for over-claimed input VAT as there had been…
RPC | United Kingdom | 27 Nov 2019
In American Express Services Europe Ltd v HMRC [2019] UKFTT 548, the First-tier Tribunal (FTT) has held that the taxpayer was making exempt supplies…
RPC | United Kingdom | 27 Nov 2019
In Lunar Missions Ltd v HMRC [2019] UKUT 298 (TCC), the Upper Tribunal (UT) has held that a company which had offered rewards in the form of "single…
RPC | United Kingdom | 27 Nov 2019
On 1 November 2019, the VAT grouping provisions contained in Schedule 18, Finance Act 2019, came into force and non-corporate entities can now join a…
RPC | United Kingdom | 31 Oct 2019
In Homsub Limited v HMRC [2019] UKFTT 536 (TC), the FTT has clarified the relevant principles to be applied in determining whether an assessment has…
RPC | United Kingdom | 31 Oct 2019
In Yeshivas Lubavitch Manchester v HMRC [2019] UKFTT 0427 (TC), the First-tier Tribunal (FTT) has held that fees charged by a charity for the supply…