The Court of Appeal has ruled that the ‘period of ownership’ for principal private residence (PPR) relief from capital gains tax (CGT) begins when the property purchase is completed, not from exchange, in a ruling which overturns a previous tribunal finding in HMRC’s favour

In the latest IR35 loss for HMRC, TV presenter Helen Fospero has won her case at the tax tribunal over a disputed tax bill of £80,000 when she was working on a contract basis for ITV

Multimillionaire Robert Gaines-Cooper is back in the tax courts at the First Tier Tribunal disputing a long-running avoidance case centring on tax liability and domicile issues

HMRC has lost its latest legal challenge on the operation of the off-payroll rules, after a First Tier Tribunal (FTT) found in favour of an IT contractor

The Upper Tribunal has rejected an appeal by TV presenter Christa Ackroyd over her tax status at the BBC, stating that she must pay NICs and income tax on her earnings, as she was an employee not a contractor

The GAAR advisory panel has issued a ruling clamping down on a scheme involving the extraction of cash or value from a company by its directors and shareholders using employee shareholder shares

In this month’s VAT updates, Graham Elliott, director at City & Cambridge Consultancy, considers litigation costs in Newmafruit Farms, whether a diary is a book, zero rated grass seed, works for disabled people and child protection services

In this month’s tax updates, three BBC presenters lose IR35 case, Apple tax demand ‘defies reality’, Glencore wins £51m transfer pricing appeal, HMRC does not understand small business, 120,000 miss MTD deadline, double NIC Brexit warning, and NHS pension tax consultation

Starbucks has won a long-running tax case against the European Commission over accusations that it subverted state aid rules to reduce its tax bill in the Netherlands

In this First Tier Tribunal case, the appellant Koolmove Ltd appealed against the denial by HMRC of amounts of input VAT claimed for pre-incorporation legal services. Aleem Islan, technical consultation manager at AAT, examines the ruling and the reasons for HMRC’s loss of the case

HMRC has won a First Tier Tribunal (FTT) case concerning the employment status of three BBC presenters who used personal service companies (PSCs), in an IR35 ruling involving over £300,000 in tax which threatens to add to the ‘chaos’ around how the employment rules should be applied

Ireland and Italy have lost a lengthy battle to overturn an EU demand for the recovery of millions of euros in taxes from two aluminium metal manufacturers, following a judgment that a tax exemption amounted to illegal state aid

Two US subsidiaries of financial services giant Prudential Financial have been censured by the US Securities and Exchange Commission (SEC) for failing to disclose conflicts of interest and making misleading disclosures, after they were reorganised so that Prudential received over $200m (£160m) in tax benefits to the detriment of funds they advised

IT giant Apple and the Irish government are at the EU general court this week, challenging a ruling that the company should pay €13bn (£11.5bn) in back taxes

The French government is claiming a ‘historic’ victory in a long running tax battle with Google, after reaching a €945m (£845m) settlement with the tech giant over tax fraud allegations