CASES

NICs on car allowances

‘Spa tax’ not consideration for a VATable supply

HICBC due despite remarriage

Meaning of medical care for purposes of VAT exemption.

UK Privy Council rules on unoccupied hotel rooms in Mauritius.

VAT penalties:Aizio Associates Ltd and others v HMRC [2023] UKFTT 576 (TC) (29 June 2023) is in many ways a straightforward case about penalties for incorrect VAT returns. It does have one point of interest, however. Could HMRC charge a penalty where...

Residence and the UK/USA double tax treaty.

Disregarding carry-back loss claim in closure notice appeal.

CJEU judgment on VAT and fixed establishments.

HICBC and discovery assessment powers: There is no sign of the flow of high income child benefit charge (HICBC) cases drying up. HMRC presumably hoped that the retrospective legislation to reverse the decision in Wilkes [2020] UKUT 150 (TCC), where...