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
A taxpayer has won an appeal against penalties imposed for his failure to notify his liability for the high income child benefit charge (HICBC), on the grounds that ignorance of the law was a reasonable excuse and he was not required to ‘rummage’ through all of HMRC’s information sources
HMRC is seeking to reclaim some $1bn of tax from US industrial giant General Electric (GE), amid claims the company failed to disclose full details of financing arrangements in Australia, and was allegedly using an arbitrage scheme to gain a tax advantage
HMRC has won a significant Upper Tribunal appeal over the use of personal services companies (PSCs) by broadcasters, with the overturning of a previous ruling on the tax status of radio presenter and comedy writer Paul Hawksbee under IR35 regulations
HMRC has lost a tax tribunal appeal over the VAT treatment of supplies of certain ultrasound scanning services to pregnant women, which private clinics claimed should be exempt as supplies of medical care, but which HMRC argued were standard rated
Gambling group William Hill has stated it expects to recover up to £150m in tax after HMRC lost a legal challenge, with a tribunal finding VAT was wrongly applied to revenues from fixed odds betting terminals (FOBTs) in betting shops
UK supermarkets are in line for £500m in tax refunds, after the Supreme Court ruled in their favour at the conclusion of a lengthy dispute with the Valuation Office Agency (VOA) over business rates payments on ATMs
