News

Phased developments - Capital Goods Scheme and Option to Tax February 2017

Disapplication of the Option to Tax and a ground breaking decisionThis case was about the acquisition of a former public house and its conversion in two phases into a ground floor children's nursery and the upper floor to apartments. Read more...

Appeals - Totel's lost deposit February 2017

TOTEL v HMRC : COURT OF APPEAL [2016] EWCA CIV 1310If you want to appeal to the Tax Tribunal against a decision of HMRC then, in most cases, you are required by S84(3) VAT Act 1994 to deposit (with HMRC) the amount of disputed tax as a pre-condition of appealing. Read more...

Input Tax Deduction - Mutual Beneficiaries February 2017

DORAN BROS (LONDON) LIMITED V HMRC [2017] UKFTT 829 HMRC ruled that tax advice given to a company (which helped the sole director to reduce his income tax and NIC liabilities) was not obtained for the purpose of its business because it was for the financial benefit of the director. Read more...

Stripping out the Consideration February 2017

WILTONPARK V HMRC : COURT OF APPEAL [2016] EWCA CIV 1294Wiltonpark operates table and lap dancing clubs. Read more...

Virtual Intermediation September 2016

The case of Dollar Financial UK Limited demonstrates that the exemption for financial intermediation is more widely drawn than was perhaps first thought. Read more...

Fairway Lakes Limited - Single or mulitple supply - Liability September 2016

Fairway Lakes Ltd Fairway operates a holiday village on the site of a golf and country club. Read more...

Caithness Rugby Club - Zero-rated construction services September 2016

Caithness Rugby ClubZero-rating - whether new clubhouse to be used as a village hall or similarly. Read more...

Vehicle Control Services September 2016

Vehicle Control Services - Input Tax Recovery / Non-business incomeThe appellant was a private car park operator. Read more...

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