CASES

FTT imposes penalty on promoter of notifiable annuity-based umbrella arrangements.

Can VAT exemption apply to a supply of nurses and care assistants?

FTT dismiss late appeal against a VAT civil evasion penalty.

VAT exemption and statutory interpretation:In Cascade Care Ltd v HMRC [2025] UKFTT 1332 (TC) (7November), the FTT dismissed the taxpayers appeal, finding that the taxpayer, who provided specialist services to adults with mental...

‘Stock appreciation rights’ were taxable earnings

No recovery of import VAT by non-owners

Nutella biscuits were zero-rated

How long can HMRC retain a deposit?

Judicial review determining tax residency: K (oao R Houldsworth) v HMRC [2025] EWHC 2848 (Admin) (4 November) revisits an issue which many people might have thought had gone away: the extent to which the (former) IR20 booklet can be relied on when...

Are hospital car parking charges subject to VAT?