News
Tax
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Disagreements with HM Revenue and Customs (HMRC) can be complicated and protracted, but it is vital to comply with deadlines at every stage of the process. In a recent case,...
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The Supreme Court has dismissed an appeal by an investment holding company in respect of whether professional fees in connection with selling a business could be deducted from its profits...
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In a case that illustrated the complexities of IR35 (also known as the intermediaries legislation), the Upper Tribunal (UT) has remitted the question of whether a TV and radio presenter...
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The Upper Tribunal (UT) has upheld a decision of the First-tier Tribunal (FTT) that ‘Mega Marshmallows’ are not confectionery and are therefore zero-rated for VAT. A wholesaler of American...
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Companies engaged in projects that qualify as research and development (R&D) can claim significant Corporation Tax deductions on qualifying expenditure. However, the rules on what qualifies as R&D are comprehensive...
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Supplies between companies in the same VAT group are disregarded for VAT purposes by virtue of Section 43(1)(a) of the Value Added Tax Act 1994. A case that recently reached...
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