Loss for HMRC as Upper Tribunal rules for British Airways in dispute about £5.78m income tax and NICs liability on accommodation for BA flight crews after original FTT ruling was not released due to an administrative error
Tribunal rules against Formula 1 driver and 1979 World Champion in dispute over a £1.64m claim for sideways loss tax relief at his Hampshire buffalo farm
The Quillan decision at the Upper Tribunal addresses an important issue concerning the taxation of loans, particularly the meaning of a loan being written off, explains Matt Greene, partner, tax disputes at Stewarts Law
The tribunal ruling in Tanglewood Care Services over six-figure R&D tax relief dispute failed as ‘no valid R&D work completed’, says Hugh Wragg, R&D compliance manager at randd
Upper Tribunal rules for HMRC in tax dispute with Isle of Man based property developer over interpretation of UK-IoM double tax treaty, with potential £1bn of corporation tax at stake as lead appeal
Tribunal rejects taxpayer claim accountant understated turnover for VAT returns leading to £1.78m personal liability notice, finding his behaviour was ‘deliberate’
Glyn Fullelove, lead technical writer at Croner, unpicks the Property 118 Limited v HMRC decision on validity of two DOTAS notices, flagging the importance of tribunal’s finding an ‘informed observer’ would not conclude the main purpose of the schemes was obtaining a tax advantage
Tribunal rejects HMRC’s arguments against Property118 and their barristers in contentious case over disputed scheme reference numbers under DOTAS rules
Tribunal rules for discounter B&M Retail in long running dispute over a £1.1m HMRC penalty, as could not have known a trader in supply chain not paying excise duty
Supreme Court decision in BlueCrest raises serious tax issues for LLPs on reward structures and partner remuneration, and marks a return to first principles, says Ali Kazimi
‘The UK is no longer a serious contender as a jurisdiction in which to do business,’ states BlueCrest after tax appeal unanimously rejected by Supreme Court
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