CASES

VAT on legal fees not input tax for sole proprietorship 

Apportionment of consideration for a single supply 

UT decides taxpayers did not benefit from motive exemption or qualify for treaty relief 

Jurisdiction of the tribunal over PAYE regulations 

Disapplication of the option to tax

Secondment of staff to subsidiary 

SDLT 15% rate

IR35An amended version of the decision in RALC Consulting Ltd v HMRC [2019] UKFTT 703 (TC) has been published. The FTTs decision (that the arrangements were outside IR35) remains the same but extra detail is given, primarily in respect of the...

UT clarifies scope of certain APN conditions

Exchange losses on a change in functional currency and the ‘fairly represent’ requirement