VAT

Flapjack and cake for sports nutrition fail to qualify for VAT zero-rate.

HMRC’s assessment powers vary depending on the tax at issue but there are common themes, write Matthew Greene and Guy Bud (Stewarts).

Dual economic use of premises made floorspace partial exemption calculation unsuitable.

Estoppel in tax disputes: In A Cattrell v HMRC [2024] UKFTT 67 (TC) (16 January 2024), the FTT dismissed the taxpayer's appeal against the validity of HMRC's closure notice in respect of an enquiry into the taxpayer's self-assessment return (which...

Is worrying about looking older a health disorder?  

Luxembourg director’s fees were not subject to VAT.

Each week, Tax Journal reports notable judgments on tax issues that have been handed down by the courts and tribunals. This week, we also look back over 2023 and highlight some cases of interest to a wide range of advisers. 

Disputes over partnerships, goodwill, distributions and VAT were among some of this year’s key points of interest for SMEs, writes David Whiscombe (BKL).

Not only did VAT celebrate its 50th birthday but 2023 was characterised by some dramatic decisions by UK courts, writes Philippe Gamito (Baker McKenzie).