CASES

Outsourced primary healthcare to prisons not taxable supply

VAT payable on break fee

No remittances to the UK arose from indemnity transactions 

Capital loss claims formed part of tax return

Self-employment support scheme

Private ambulance service qualifies for zero-rating

Investment reliefs denied

VAT: composite suppliesIn Spectrum Community Health CIC v HMRC [2022] UKFTT 237 (TC) (1 August 2022) the FTT held that the taxpayer's supplies of various healthcare services to prisoners in England were one single composite supply that was exempt,...

Failure to notify daily penalties can be charged retrospectively

Limited partnership transactions