Tax

• Suppression of Takings – HMRC Rains on Takeaway Pizza Company’s Parade

  • Posted17 November 2023

  Companies that suppress their takings, thereby evading tax, may live on the fat of the land for a while. However, as a tax tribunal ruling showed, the corporate veil often...

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• Does Aesthetic Treatment of Physical Appearance Amount to ‘Medical Care’?

  • Posted18 September 2023

  Aesthetic treatments can transform clients’ psychological wellbeing, boosting their self-esteem and confidence in their appearance – but do they amount to ‘medical care’ for VAT purposes? The First-tier Tribunal (FTT)...

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• Is a Matchmaking Agency Providing Consultancy Services for VAT Purposes?

  • Posted25 August 2023

  High-end matchmaking agencies do far more than simply introduce lonely clients to prospective life partners. In a guideline case, however, the Court of Appeal has ruled that – at least...

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• Supplies of Land v Supplies of Services – Tax Tribunal Draws the Distinction

  • Posted1 August 2023

  The difference between a supply of services and facilities and a supply relating to an interest in land is important because only the latter is exempt from VAT. A tax...

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• Is Posting on Social Media ‘Work’? Guideline Furlough Ruling

  • Posted13 July 2023

  Making posts on social media for marketing purposes may not yield an immediate financial reward, but it is nevertheless ‘work’. A tax tribunal made that point in finding that a...

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• Workaholic Director’s Careless Approach to VAT Liabilities ‘Not Dishonest’

  • Posted22 June 2023

  Workaholic directors who are not good at delegating may take a slapdash approach to paperwork – but that does not make them dishonest. The First-tier Tribunal (FTT) succinctly made that...

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