A change in law to the VAT treatment of self storage supplies potentially has wider application than generally thought: if you let property as VAT
The Capital Goods Scheme (CGS) provides for the adjustment of the VAT recovered by a business on land or buildings bearing capital expenditure of over
In a landmark decision involving the great and the good of the legal world, the Supreme Court has confirmed that legal professional privilege (LPP)
In December 2012 HMRC responded to the earlier consultation on the tax treatment of REITs investing in REITs. They announced that they would introduce
At the end of February, HMRC lost the first ever SDLT avoidance case in the First Tier Tribunal (FTT).
Following our recent briefing on the DV3 decision, the Tax Tribunal has confirmed that HMRC have submitted an application to appeal the First Tier Tribunal's decision.
The ECJ has recently published its judgment in the joint cases of Manfred Bog, CinemaxX, Lohneyer and Fleifscherei regarding the sale of hot food.
The rule in Hastings-Bass had been settled law for many years.
HMRC have lost the first ever SDLT avoidance case in the First Tier Tribunal (FTT).
The First-Tier Tribunal has ruled that the services supplied by an estate agent in finding a buyer for units in a Jersey Property unit trust (JPUT) were exempt from VAT because they were intermediary services.