CASES

When is a VAT assessment made?

HMRC permission to appeal against case management decisions refused

Consortium relief for multiple link companies must be assessed collectively

Holding company was not ‘trading’ for entrepreneurs’ relief purposes 

Intermediary website services to IFAs were VAT exempt 

Application on the wholly and exclusively test of deductibility: The wholly and exclusively rule governing the deductibility of expenses has been part of the tax code since 1842, so it is more than a little surprising to find a taxpayer...

UT upholds FTT decision on principles of valuation and allocation of consideration in acquisition of care homes 

What is an eligible body as a provider of education?

Closure notices relating to a claim for share loss relief were validly made 

VAT exemption for private tuition: Rushby Dance and Fitness centre and others v HMRC [2025] UKFTT 594 (TC) (29 May) is part of a group of four related cases concerning the VAT exemption for private tuition. The exemption applies to the supply of...