CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

Virgin Media Ltd Anor v HMRC [2020] UKFTT 30 (TC) (16 January 2020): This is a highly complex case about the VAT treatment of payment handling supplies charged to customers who did not settle bills by direct debit. It has at its...

Whether corresponding deficiency relief could result in ‘negative income’

Reduced rate for lift pass

VAT on conversion of single dwellings into HMOs

Evidence of payment of output tax

Reasonable excuse: the Perrin test

High Court rules that loan charge is compatible with human rights

Kickboxing not covered by VAT private tuition exemption

Adviser careless for discovery assessment purposes

Whether interest was due on repayments of PRT

Go to page of 401

EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

1 /7

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

2 /7

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

3 /7

Mandatory agent registration: what we know so far

Jane Mellor

4 /7

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

5 /7

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

6 /7

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

7 /7

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

CASES

Read all

IN BRIEF

Read all

Market leading insight for tax experts

Corporate Taxes

Employment taxes

Indirect Taxes

International Taxes

Private Business Taxes

Private Client Taxes

Real Estate Taxes

Stamp Taxes

Tax policy & administration

CASES

EDITOR'S PICK