Graham Elliott, director, City & Cambridge Consultancy explores bingo and a full house at the courts, input tax on legal services, VAT charges for ebooks dropped, VAT password issue on Government Gateway
In this month’s review of tax cases, HMRC wins partial victory over Ingenious film schemes, Cyclops uses Supreme Court UBS decision over loan notes, Corporate tax loss streaming overturned, reports Sharon Khin
The partial exemption de minimis rules on VAT could prove beneficial for buy‑to-let owners but it is critical to review the detailed technical guidance as per HMRC VAT Notice 706, says VAT consultant Neil Warren
A roundup of current consultations from HMRC, including the Making Tax Digital strategy bundle, treatment of termination payments, tax avoidance sanctions, PAYE settlement agreements, benefits-in-kind for salary sacrifice
An average household will pay £826,030 in direct and indirect taxes over a lifetime, with the total increasing by 2.7% in 2014-2015 compared to the previous year, according to figures compiled by the TaxPayers’ Alliance (TPA)
The Upper Tribunal has referred questions to the European Court of Justice (ECJ) in a long-running case involving the VAT status of dental care plan payments, saying it needs clarification of whether the services provided are excluded from exemption on the grounds they are ‘debt collection’
The introduction of the common reporting standard (CRS) creates a degree of confusion over consistency with FATCA compliance, warns Laila Arstall is advocate and counsel at Carey Olsen
HMRC has set up a number of webinars and face-to-face events to provide agents and tax advisers with the opportunity to find out more about the move to digital tax accounts and ask questions on the long awaited Making Tax Digital (MTD) rollout, currently out for consultation
Apple’s CEO, Tim Cook, has written a letter addressed to the Apple community in Europe, following a ruling by the European Commission calling on Ireland to recover up to €13bn (£11bn) in tax from the tech giants
The European Commission is calling on Ireland to recover up to €13bn (£11bn) from Apple, after its investigation concluded Irish tax deals with the technology giant amounted to illegal state aid, with Apple paying an effective corporation tax rate as low as 0.005% in some years
HMRC has announced three consultations on proposals to tackle the hidden economy, which include wider data gathering powers, the requirement for some businesses to register for tax purposes in order to access to licenses or services, and new sanctions for compliance failures
MPs are calling on the new Chancellor, Philip Hammond, to reinstate distributional analysis of the effects of Budget and Autumn Statement measures in order to increase the transparency about the impact of tax changes, describing the move a year ago to drop these reports as a mistake and branding the replacement reports as ‘inadequate’
The Chancellor Philip Hammond has appointed three new non-executive directors to the board of the Office of Tax Simplification (OTS), with the aim of adding experience from academia, taxation policy and business to the body which is being put on a statutory footing in the Finance Bill 2016
Parents that receive child benefit and child tax credits have been reminded by HMRC to update their child’s educational status after GCSE results were released to ensure that they continue to receive the correct payments
Mid-sized businesses have described how difficulty in finding information and criticisms about the quality of information provided by HMRC adversely affects their relationship with the tax authority