News
Tax
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Misdescribing goods consigned to the UK with a view to evading import duties is a very serious matter. An American company trading in second-hand luxury watches found that out to...
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With a view to generating new client introductions, many public-facing businesses operate so-called ‘refer a friend’ schemes. In an important decision, the First-tier Tribunal (FTT) pondered the consequences of such...
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In deciding where in a supply chain VAT liabilities come home to roost, tax tribunals look to the economic reality of commercial relationships. That was certainly so in a case...
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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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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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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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