CASES

CJEU rules again on VAT status of pension fund management.

Overseas service company did not have UK fixed establishment and could not join VAT group.

Company was careless in implementing EBT scheme.

Publishing UT appeal decisions: Historically, decisions by the Upper Tribunal on applications for permission to appeal against decisions of the FTT have not been published. This practice has recently changed following a Practice Note issued by the...

Upper Tribunal allows HMRC’s IR35 appeal.

UK business liable for employers’ NICs under host employer rules.

FTT critical of taxpayer’s approach in misselling compensation case.

High Court strikes out Part 8 loan charge claims.

CJRS overclaims: Ark Angel Ltd v HMRC [2024] UKFTT 772 (TC) (22 August) is another in the continuing line of cases in which HMRC seek to recover amounts paid out under the CJRS (furlough) scheme. The decision here is highly fact...