In a long-running IR35 dispute, HMRC claims the TV presenter and former England footballer Gary Lineker owes £4.9m in income tax and national insurance contributions (NICs)
A US tax court has handed victory to the estate of Michael Jackson finding that the Internal Revenue Service (IRS) wildly inflated the value of the singer’s assets and image at the time of his death leading to an estate tax bill for his heirs that was far too high
In this month’s round-up of key VAT decisions, Graham Elliott assesses the tribunal rulings in Northumbria Health Care NHS Trust, Step by Step and Balhousie
Glyn Fullelove, tax writer at Croner-i, considers the importance of the unallowable purpose test for loan relationships in the light of updated HMRC guidance and recent cases
The Supreme Court’s recent decision in Balhousie Holdings indicates that care home operators, charities and universities may be able to use leaseback arrangements to finance certain new buildings without incurring a hefty VAT liability. Sarah Halsted, national VAT technical officer at RSM, examines the decision
In this month’s VAT updates, Graham Elliott, VAT expert examines recent cases on input tax from charity imported services in Wellcome Trust to DIY Housebuilders Scheme claim relating to property development in Long case
The Supreme Court has ruled in favour of Mencap over a long-running case about whether sleep-in carers are entitled to be paid national minimum wage for hours worked
In our round-up of key VAT developments, Graham Elliott focuses on the construction service reverse charge, and decisions in tax tribunals on private dance tuition and place of supply in university education
Stephanie Webber CTA, tax writer at Croner-i, looks at the possible availability of business property relief on furnished holiday lettings in the light of recent case law
Zigurds Kronbergs, tax writer at Croner-i, examines two recent pension tax cases which went against claimants, Clark at the Court of Appeal and Sippchoice at Upper Tribunal, both deemed to break pensions tax rules under Finance Act 2004
FTSE 250 oil and gas explorer Cairn Energy has won a long running corporate tax dispute with the Indian government, which has been ordered to pay the company damages of $1.2bn plus interest and costs
HMRC looks set to change its guidance after a property developer won a case at a First Tier tribunal (FTT) challenging the VAT rating for window blinds installed in new homes
A tribunal has ruled that children’s ice skates can be hired without VAT, even when included in a skating session package. RSM’s Sarah Halsted reviews the judges’ score
A taxpayer who argued it was his accountant’s fault he incurred late filing penalties has lost his appeal at a tribunal, which said it was his responsibility to check the necessary paperwork had been submitted by the deadline
RSM’s Scott Harwood reviews a £1m VAT case that centred on whether the company was the provider of a service or merely acted as an agent for other service providers
