News
Tax
-
A company that was incorporated by members of an insurance broking partnership and acquired the partnership’s business has failed to persuade the First-tier Tribunal (FTT) that amortisation of the goodwill...
Read more -
The Court of Appeal has dismissed an appeal by a casino company against a ruling that it had failed to show that apportioning VAT on overhead costs by reference to...
Read more -
The Court of Appeal has dismissed an umbrella company’s appeal against determinations issued by HM Revenue and Customs (HMRC) in respect of Income Tax (IT) and National Insurance Contributions (NICs),...
Read more -
HM Revenue and Customs (HMRC) have launched a tool to check whether a project involves Research and Development (R&D) for tax purposes. Research and Development (R&D) tax reliefs support...
Read more -
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. The Supreme Court has handed...
Read more -
A recent decision of the First-tier Tribunal (FTT) refusing permission to make late appeals against denials of 16 companies’ claims for tax relief highlights the dangers of failing to appeal...
Read more