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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Annabel's (Berkeley Square) Ltd v HMRC (and related appeals) (CA – 7 May)
The CA has unanimously upheld the Employment Appeal Tribunal decision in favour of HMRC holding that discretionary service charges paid to employees under a 'tronc' system did not form part of the employees' remuneration for the purposes of the National Minimum Wage Act 1998.
FJ Chalke Ltd v HMRC (and related appeal) (Ch D – 8 May)
Two companies which traded as motor dealers submitted claims for the...

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