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Results:1-10 of 121

HMRC cannot require an auditor to provide information regarding a taxpayer's audited accounts even if the auditor also acts as the taxpayer's tax accountant
  • RPC
  • United Kingdom
  • October 19 2018

In HMRC ex parte a Taxpayer 2018 UKFTT 541 (TC), the First-tier Tribunal (FTT) has held that paragraph 24, Schedule 36, Finance Act 2008 (FA 2008)


Done Brothers - supplies through fixed odds betting terminals exempt from VAT
  • RPC
  • United Kingdom
  • September 26 2018

In Done Brothers (Cash Betting) Ltd v HMRC 2018 UKFTT 406 (TC), the First-tier Tribunal (FTT) has held that supplies made through fixed odds betting


K D Media Publishing - No set-off of credit for overpaid VAT against VAT already paid in periods before discovery of overpayment
  • RPC
  • United Kingdom
  • September 26 2018

In K D Media Publishing Ltd v HMRC 2018 UKFTT 0494 (TC), the First-tier Tribunal (FTT) has held that a taxpayer who was entitled, under section 80


First-tier Tribunal views outsourced “loan administration” services as standard-rated debt collection
  • RPC
  • United Kingdom
  • August 31 2018

On 20 April 2018, the First-tier Tribunal held that a supply of "loan administration" services to a bank was a standard-rated supply as they amounted


First-tier Tribunal holds option to tax not dis-applied where CGS rules come into play, even though legislation is “circular”
  • RPC
  • United Kingdom
  • August 31 2018

On 15 June 2018, the First-tier Tribunal held that the rules which dis-apply an option to tax in certain cases, were not triggered. The taxpayer had


Customs and excise quarterly update August 2018
  • RPC
  • United Kingdom
  • August 29 2018

On 6 July 2018, HMRC published a policy paper in relation to changes to gaming duty Accounting periods to bring gaming duty into line with the


Pertemps: Expenses salary sacrifice scheme not an economic activity for VAT purposes
  • RPC
  • United Kingdom
  • August 29 2018

In Pertemps Limited v HMRC, the First-tier Tribunal (FTT) has held that a salary sacrifice scheme providing travel and subsistence expenses to


Marks and Spencer: “Free” wine not free for VAT
  • RPC
  • United Kingdom
  • June 27 2018

In Marks and Spencer Plc v HMRC 2018 UKFTT 0238 (TC), the FTT has held that where a retailer's promotional offer invited customers to buy three


Rank Group - validity of section 80 claims
  • RPC
  • United Kingdom
  • May 30 2018

In Rank Group plc v HMRC 2018 UKFTT 0251 (TC), the FTT has decided that there was no valid claim under section 80(1B) Value Added Tax Act 1994


Patel: Enquiry and closure notices held to be invalid
  • RPC
  • United Kingdom
  • May 25 2018

In Patel & Anor v HMRC 2018 UKFTT 0185 (TC), the First-tier Tribunal (FTT), in finding in favour of the taxpayers at a preliminary hearing, has held