In our monthy round-up of cases, VAT expert Graham Elliott examines the rulings in Zaman over burden of proof, management fees in Intelligent Money and giant marshmallows in Innovative Bites
NHS Lothian Health Board has lost a case at the Supreme Court over a historic claim for £900,000 in VAT which HMRC rejected due to lack of supporting evidence
The Supreme Court has granted the Professional Game Match Officials Limited (PGMOL) leave to appeal over a long-running dispute with HMRC over the tax status of referees
A director of a small group of companies trading in residential care homes and supported living has lost an appeal against a First Tier Tribunal (FTT) decision over income tax
Two trustees have lost a case in the First Tier Tribunal over a dispute about whether a claim for business property relief was allowable after HMRC ruled it out
