Starbucks has won a long-running tax case against the European Commission over accusations that it subverted state aid rules to reduce its tax bill in the Netherlands
In this First Tier Tribunal case, the appellant Koolmove Ltd appealed against the denial by HMRC of amounts of input VAT claimed for pre-incorporation legal services. Aleem Islan, technical consultation manager at AAT, examines the ruling and the reasons for HMRC’s loss of the case
HMRC has won a First Tier Tribunal (FTT) case concerning the employment status of three BBC presenters who used personal service companies (PSCs), in an IR35 ruling involving over £300,000 in tax which threatens to add to the ‘chaos’ around how the employment rules should be applied
Ireland and Italy have lost a lengthy battle to overturn an EU demand for the recovery of millions of euros in taxes from two aluminium metal manufacturers, following a judgment that a tax exemption amounted to illegal state aid
Two US subsidiaries of financial services giant Prudential Financial have been censured by the US Securities and Exchange Commission (SEC) for failing to disclose conflicts of interest and making misleading disclosures, after they were reorganised so that Prudential received over $200m (£160m) in tax benefits to the detriment of funds they advised
IT giant Apple and the Irish government are at the EU general court this week, challenging a ruling that the company should pay €13bn (£11.5bn) in back taxes
The French government is claiming a ‘historic’ victory in a long running tax battle with Google, after reaching a €945m (£845m) settlement with the tech giant over tax fraud allegations
Anglo-Swiss multinational mining group Glencore has won a A$92m (£51m) victory in a long-running transfer pricing dispute with the Australian Taxation Office (ATO)
An Upper Tribunal for Scotland ruling has highlighted administrative issues over the issue of penalty notices for Land and Buildings Transaction Tax late payments, but Revenue Scotland vows to continue charging daily penalties
A tax tribunal has rejected an appeal by a business owner who faced a tax investigation over discrepancies between his earnings and tax returns for his delivery company
A man who had a series of temporary contracts working at different company sites has lost his appeal for tax relief on his travel expenses, on the grounds this was ordinary commuting
HMRC has successfully overturned a ruling on the tax status of ‘loyalty bonus’ rebates made by fund management platform Hargreaves Lansdown, with the result that over 150,000 investors are no longer in line for a £15m repayment windfall
HMRC has scored a win at the Upper Tribunal as judges rule that the Ingenious film scheme was tax avoidance with the tax authorities expecting to recoup millions in unpaid taxes
Over a dozen companies, including BT, Vodafone and GlaxoSmithKline are set to challenge an EU ruling which found that elements of the UK’s controlled foreign company (CFC) regime breach the rules on state aid
Talksport radio show host Paul Hawksbee has won his IR35 appeal at a First Tier Tribunal (FTT), marking another defeat for HMRC over the question of whether broadcasters working via personal service companies (PSCs) should be considered as employees, reports Pat Sweet