UPPER-TRIBUNAL

Expert evidence

HMRC’s unreasonable conduct not sufficiently unreasonable for indemnity costs

DTT anti-abuse provision did not deny UK withholding exemption

Capital allowances not available for environmental studies expenditure

Capital allowances: ring fence trades and intra-group transfers

Host employer rules: no control needed for NIC liability.

What is a price reduction for VAT purposes?

Court of Appeal upholds UT decision disallowing amortisation debits

Timing of VAT on mobile phone plan bundles

The importance of VAT invoices

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EDITOR'S PICK

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

1 /7

Spare us the cUTTer

Nick Thornton

2 /7

PGMOL: where the FTT decision may be vulnerable on appeal

Rebecca Seeley Harris

3 /7

Muller: notional companies and real-world transactions

Ashley Greenbank

4 /7

Burlington: towards an international fiscal meaning of ‘main purpose’

Kyle Rainsford

5 /7

Is a loan earnings? Revisiting Rangers

Dominic Stuttaford , Katharine Wadia

6 /7

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

7 /7

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

Spare us the cUTTer

Nick Thornton

PGMOL: where the FTT decision may be vulnerable on appeal

Rebecca Seeley Harris

Muller: notional companies and real-world transactions

Ashley Greenbank

Burlington: towards an international fiscal meaning of ‘main purpose’

Kyle Rainsford

Is a loan earnings? Revisiting Rangers

Dominic Stuttaford , Katharine Wadia

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

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EDITOR'S PICK