CASES

Court of Appeal rules that ‘hire cap’ under the oil contractor regime applied to restrict CT deduction. 

Luxembourg director’s fees were not subject to VAT.

UT sets aside FTT’s direction that preliminary proceedings in the taxpayer’s appeal be heard in private.

The meaning of ‘residence’ for LBTT purposes: A Blue v Revenue Scotland [2023] FTSTC 4 (21 December 2023) is a case on the additional dwelling supplement rules for Scottish land and buildings transaction tax, particularly the rules relating to...

Court of Appeal confirms that treatment of final PIP awards are liable to income tax.

R&D expenditure claim extinguished by going concern condition.

Serviced accommodation was excluded from VAT land exemption.

Ride-hailing service fell within VAT Tour Operators Margin Scheme.

VAT exemption on subscription fees: Where an organisation has aims of a philosophical, philanthropic or civic nature, subscription fees paid to it by its members are exempt from VAT. How does this rule apply to subscriptions paid by members to the...

Each week, Tax Journal reports notable judgments on tax issues that have been handed down by the courts and tribunals. This week, we also look back over 2023 and highlight some cases of interest to a wide range of advisers.