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Tax Take Blog

Articles: 1-10 of 1089

HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-397/21)

European Union, United Kingdom - November 25 2022 The Court of Justice of the European Union (CJEU) has held that national tax authorities are obliged to refund VAT paid in error to either th…

Northumbria Healthcare NHS Foundation Trust v HMRC [2022] UKUT 267

United Kingdom - November 25 2022 The Upper Tribunal (UT) has held that an NHS trust that provided car parking services (the Trust) was acting as a taxable person and was therefore…

HMRC v NHS Lothian Health Board [2022] UKSC 28

United Kingdom - November 25 2022 The Supreme Court has allowed HMRC's appeal disallowing a taxpayer's claim for input tax as the taxpayer had not provided sufficient evidence to…

[email protected] update - November 2022

United Kingdom - November 25 2022 Welcome to the November 2022 edition of RPC's [email protected], an update which provides analysis and news from the VAT world relevant to your business. News The…

Tribunal allows taxpayer's appeal in first consideration of 'main purpose' test in double tax treaty

European Union, United Kingdom - November 23 2022 In Burlington Loan Management DAC v HMRC [2022] UKFTT 00290 (TC), the First-tier Tribunal (FTT) considered whether a payment of interest received by…

Tribunal allows unilateral credit for US withholding tax even though no treaty relief available due to 'limitation on benefits' article

United Kingdom, USA - November 16 2022 In Aozora GMAC Investments Ltd v HMRC [2022] UKUT 258 (TCC), the Upper Tribunal (UT) has upheld the decision of the First-tier Tribunal (FTT) that…

Tribunal dismisses HMRC's appeal and confirms that a tender support vessel was not a "relevant asset" for the purposes of the oil contractor activities rules contained in Part 8ZA of the CTA 2010

United Kingdom - November 9 2022 In HMRC v Dolphin Drilling Ltd [2022] UKUT 00212 (TCC), the Upper Tribunal (UT) dismissed HMRC's appeal and confirmed that a tender support vessel…

Lack of documentary evidence no bar to proving capital loss claim

United Kingdom - November 3 2022 In Altan Goksu v HMRC [2022] UKFTT 00213 (TC), the FTT found that the appellant was entitled to claim a capital loss from the sale of a commercial…

Tribunal considers salaried member rules and allows taxpayer's appeal in part

United Kingdom - November 3 2022 In Bluecrest Capital Management (UK) LLP v HMRC [2022] UKFTT 204, the First-tier Tribunal (FTT) considered, for the first time, the salaried member…

HMRC's Ramsay argument fails

United Kingdom - November 3 2022 In Altrad Services Ltd and Robert Wiseman and Sons Ltd v HMRC [2022] UKUT 185 (TCC), the Upper Tribunal (UT) held that an artificial series of…