News
Tax
-
The First-tier Tribunal (FTT) has found that work undertaken by a company to convert a warehouse into a car showroom qualified for Business Premises Renovation Allowance (BPRA), a 100 per...
Read more -
As announced in the Autumn Budget 2024, the van benefit charge and the car and van fuel benefit charges are to increase from 6 April 2025, in line with the...
Read more -
A company has succeeded in reducing VAT default surcharges of more than £9,000 after the First-tier Tribunal (FTT) found that HM Revenue and Customs (HMRC) had not demonstrated that a...
Read more -
A telecoms provider has lost its appeal against a decision that, where customers were offered discounts for early payment, VAT was payable on the full amount charged if the discount...
Read more -
In a case concerning the employment status of part-time football referees, the Supreme Court recently concluded that the relationship between them and the company that provided their services demonstrated both...
Read more -
Where a partnership’s members include one or more companies, the profits of the partnership are calculated as if its trade was carried on by a company, by virtue of Section...
Read more