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A company has succeeded in reducing VAT default surcharges of more than £9,000 after the First-tier Tribunal (FTT) found that HM Revenue and Customs (HMRC) had not demonstrated that a notice in respect of an earlier default surcharge had been...

A telecoms provider has lost its appeal against a decision that, where customers were offered discounts for early payment, VAT was payable on the full amount charged if the discount was not accepted. Between 1 January and 30 April 2014, the telecoms...

In a case concerning the employment status of part-time football referees , the Supreme Court recently concluded that the relationship between them and the company that provided their services demonstrated both sufficient mutuality of obligation and...

Where a partnership's members include one or more companies, the profits of the partnership are calculated as if its trade was carried on by a company, by virtue of Section 1259 of the Corporation Tax Act 2009 . Recently, the Upper Tribunal (UT) ruled on...

Disagreements with HM Revenue and Customs (HMRC) can be complicated and protracted, but it is vital to comply with deadlines at every stage of the process. In a recent case, a limited liability partnership (LLP) failed to convince the Upper Tribunal (UT)...

The Supreme Court has dismissed an appeal by an investment holding company in respect of whether professional fees in connection with selling a business could be deducted from its profits for Corporation Tax purposes. The company was part of a corporate...

In a case that illustrated the complexities of IR35 (also known as the intermediaries legislation), the Upper Tribunal (UT) has remitted the question of whether a TV and radio presenter provided his services as an employee for reconsideration by the...

The Upper Tribunal (UT) has upheld a decision of the First-tier Tribunal (FTT) that 'Mega Marshmallows' are not confectionery and are therefore zero-rated for VAT. A wholesaler of American sweets and treats which supplied Mega Marshmallows was issued with...

Companies engaged in projects that qualify as research and development (R&D) can claim significant Corporation Tax deductions on qualifying expenditure. However, the rules on what qualifies as R&D are comprehensive and it will be necessary to show...

Supplies between companies in the same VAT group are disregarded for VAT purposes by virtue of Section 43(1)(a) of the Value Added Tax Act 1994 . A case that recently reached the Court of Appeal concerned whether this disregard applies if the supplying...