Case reports

Tax | HMRC loses VAT challenge on baby scans

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

10 Jun 2020

Tax

VAT

HMRC

Case reports

Tax | William Hill signals £150m betting windfall

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

27 May 2020

Tax | £500m rates rebate windfall for supermarkets

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

26 May 2020

Tax | VAT updates: May 2020

In this month’s VAT updates, Graham Elliott considers costs of staging productions and taxable supplies of catering in the Royal Opera House case, historical VAT claim at NHS Lothian and refurbishing an empty dwelling

21 May 2020

Tax | HMRC wins landmark non-cash pension tax relief ruling

HMRC has won a landmark case at an Upper Tax Tribunal, which has ruled that tax relief cannot be claimed on ‘in-specie’ or non-cash contributions to personal pensions, potentially opening the way for the tax authority to reclaim millions

20 May 2020

Tax | VAT updates: April 2020

In this edition of VAT updates, Graham Elliott considers HMRC’s VAT easements, a suppression of sales case and the challenging concept of fiscal neutrality

11 May 2020

Tax | Opera house loses input VAT appeal over ice cream sales

HMRC has won an Upper Tribunal appeal over a bid by the Royal Opera House to include ice cream and champagne sales at the venue when recovering VAT input tax associated with its production costs

30 Apr 2020

Tax | HMRC loses latest round of £1bn Zipvit VAT case at Supreme Court

With £1bn at stake in disputed VAT, the Zipvit VAT case over whether a mail order trader is entitled to make input VAT deductions, could have far reaching implications for online businesses now it is heading to the EU Court of Justice. Philip Smith reports

23 Apr 2020

Tax | Capital gains tax on property: 6 April changes

From April 2020 an overhaul of capital gains tax (CGT) will see payment deadlines shortened, reduction of final period exemption and reform of lettings relief. Stephanie Webber CTA, tax writer at Croner-I, analyses the key changes in the context of relevant rulings at tax tribunal

25 Mar 2020

Tax | Middlesbrough Football Club loses NMW replay with HMRC

HMRC has scored a victory over Middlesbrough Football Club, currently 19th in the now suspended Championship, at an employment tribunal appeal over underpayments of the national minimum wage (NMW) relating to employee deductions for season tickets

23 Mar 2020

Leadership & management

Tax | Taxpayer loses 120k expenses claim

A taxpayer who claimed self employment expenses of £120,000 against income of £5,000 has lost a First Tier Tribunal (FTT) appeal against HMRC’s refusal to allow the deductions

20 Mar 2020

Tax | FTT refuses vegan truffle VAT appeal

The manufacturer of a range of vegan truffle balls has failed in a bid to have the product zero rated for VAT as food, with the First Tier Tribunal (FTT) ruling they are a sweet treat for occasional enjoyment rather than a meal replacement

18 Mar 2020

Tax | Is HMRC getting the upper hand over taxpayers in IR35 cases?

Mark Cawthron LLB CTA examines a series of recent case decisions from celebrity TV presenters to IT contractors to understand the reasoning behind the rulings on use of personal service companies, and HMRC’s one in three success rate

11 Mar 2020

Tax | IT contractor loses £75k IR35 appeal

HMRC has won a First Tier Tribunal (FTT) against an IT contractor who contested almost £75,000 in taxes and national insurance contributions (NICs) due under off-payroll rules

10 Mar 2020

Tax | VAT updates: March 2020

In this month’s VAT updates, Graham Elliott considers charity construction relief in Marlow Rowing Club, HMRC’s reaction to the News Corp decision and the supply of medics in Archus Trading Ltd

2 Mar 2020

Tax | TV presenter Eamonn Holmes loses IR35 appeal

Veteran TV presenter Eamonn Holmes has lost a First Tier Tribunal (FTT) appeal regarding his status as a freelancer under IR35 rules, with the judge determining his contract with ITV’s This Morning programme amounted to employment

26 Feb 2020