CASES

Taxpayers did not have a main purpose of obtaining an income tax advantage

Taxpayer liable to income tax on sums payable by overseas entities

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?