Tax

• 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)...

  Read more

• 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...

  Read more

• 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...

  Read more

• 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...

  Read more

• 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...

  Read more

• Reclaiming VAT on Company Cars – It’s Certainly Not Easy

  • Posted30 May 2023

  When companies purchase a vehicle, they can reclaim VAT on the transaction only if they can show that they have no intention of making it available for private use. As...

  Read more