UPPER-TRIBUNAL

Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.

David Sleight

David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.

Matthew Harrison

Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.

Constantine Christofi

Adam Craggs

A 20 questions guide, by Adam Craggs and Constantine Christofi (RPC).

Karen Killington

The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.

Constantine Christofi

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.

Natalie Quail

Andrew Goldstone

Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.

Hui Ling McCarthy KC

The role of the Upper Tribunal (UT) in tax appeals has assumed an increased importance, writes Hui Ling McCarthy (11 New Square).

Nick Skerrett

How would the Ministry of Justice’s proposals affect taxpayers?

Karen Killington

Steve Powell and Karen Killington (KPMG) consider the questions referred to the CJEU in the National Exhibition Centre Ltd case concerning the VAT exemption for card handling services.

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