CASES

Tax liability declaration rejected: The question of the correct procedure for dealing with loss claims where relief is claimed for a year which is not the same as the year in which the loss occurred has been a source of considerable litigation. The...

ECJ sets aside General Court’s State Aid judgment.

Supreme Court holds that mutuality and control were sufficient for referees’ contracts to be employment.

Intangible assets related party rules in context of LLP profits calculation.

UT upholds FTT decision that taxpayer remained UK-resident.

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...