IN BRIEF

The judgment in Tooth increases the weight of authority behind the issue of 'staleness', but that concept is not yet settled.

While details of the UK’s long-term relationship with the EU remain unclear, the associated VAT and customs issues continue to throw up challenges. 

‘Financial extremity’ is more than financial hardship.

The Upper Tribunal upholds penalties for late filing even though no tax is due.

Are trusts still private arrangements?

The tribunal focuses on the bigger picture in another taxpayer IR35 win.

If it looks like a van and drives like a van, is it still a van for tax purposes?

Not enough tax relief, or too much?

Those involved in the development of or investment in care homes, student accommodation and other institutional living space will likely be familiar with the VAT concept of relevant residential purpose (RRP) in VATA 1994 Sch 8 Group 5...