News
Tax
-
The vexed distinction between building works that qualify for VAT zero-rating and those that do not can be puzzling even for construction industry professionals. A case on point focused on...
Read more -
It might be thought that the meaning of the phrase ‘property developer’ is as clear as a bell. However, in a tax case of great significance to corporate property owners,...
Read more -
The immense profits that can be made from the fraudulent evasion of VAT and import duties makes it an attractive proposition for organised criminals. However, as a case concerning wine...
Read more -
The question of whether particular services are exempt from VAT is a perennial bone of contention which can have major financial and business consequences. That was certainly so in a...
Read more -
There is nothing inherently wrong with Parliament legislating retrospectively in order to plug perceived tax loopholes. The High Court resoundingly made that point in rejecting claims that a back-dated change...
Read more -
What is the difference between a car and a van? The Court of Appeal’s definitive answer to that question has very significant tax implications for employers who provide vehicles for...
Read more