CASES

VAT treatment of NHS trust car parks

Property with public right of way was not mixed use for SDLT purposes 

Input VAT claims allowed on vouchers

Taxpayer’s application to amend grounds of appeal rejected

Oil ring-fence: The decision of the Court of Appeal of the Falkland Islands in Sentinel Marine Falkland Islands Ltd v The Commissioner of Taxation (SC/CIV/03/21) (12 October 2022) concerns the scope of the oil ring-fence in the Falkland Islands....

B Davies and others v HMRC

Evidence that is required to support a claim to recover VAT

FTT strikes out appeals

Timing of paying dividends: Those who advise owner-managed companies will know that there is often informality in the way in which dividends are paid and declared. In most cases this does not create problems but where things go wrong establishing...

CJEU confirms loan sub-participations are VAT exempt