CASES

BADR and trusts:Trustees of the Peter Buckley Settlement v HMRC [2024] UKFTT 29 (TC) (4 January 2024) emphasises an important point about business asset disposal relief and trusts. A trust can obtain relief on a disposal of a qualifying asset (in...

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...