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Moorthy v Revenue & Customs Commissioners (2016) – How to tax age discrimination awards?

In this recent case, the Upper Tribunal (“UT”) provided guidance on the taxation of awards for "injury to feelings" paid in respect of the termination of employment.
29 March 2016

Julian Nott v Commissioners for HMRC [2016] – trading or property income?

Property income and trading income are taxed under different provisions of the tax code. This can sometimes have practical implications for the taxpayer.
16 March 2016

Easinghall Ltd v HMRC

In the case of Easinghall Ltd v Revenue and Customs Commissioners, the exact question that was being asked was crucial.
16 March 2016

What makes cross-border VAT arrangements abusive?

This recent case provides guidance on when cross-border VAT arrangements will be considered "abusive".
02 February 2016


Could you use EIS to attract investment?

The Enterprise Investment Scheme has evolved continually since inception. Recent years saw great increases in applicable thresholds, creating greater incentive for investors to make investments.
29 January 2016

Flix Innovations Ltd v HMRC: EIS conditions strictly applied

The Enterprise Investment Scheme (EIS) can provide very significant tax relief for investors in unlisted companies but a recent case shows how strictly the rules of the Scheme are interpreted.
05 January 2016

French Education Property Trust Limited v HMRC: VAT on building independent schools

This case in the First-Tier Tribunal concerned whether the letting of school premises to an independent school and the running of this school were business purposes under VAT law.
05 January 2016

Burgess v HM Revenue & Customs/Brimheath Developments Ltd v HM Revenue & Customs [2015]

In the recent case of Burgess v HM Revenue and Customs [2015] the Upper Tribunal (UT) considered what HMRC needs to prove in order for a discovery assessment raised by it on a taxpayer to be valid.
11 December 2015


Anson v HMRC: HMRC's response to Supreme Court decision on Double Tax Treaty Relief

HMRC responds to the Supreme Court's decision in Anson v HMRC Commissioners that an individual taxpayer can claim double tax treaty relief on his share of profits in a limited liability company.
27 November 2015


Court of Justice of the European Union: Bitcoin exchanges

This briefing discusses the Court of Justice of the European Union's ruling in Skatteverket v David Hedqvist C-264/14 concerning currency exchange for 'Bitcoin' or vice versa (exempt from VAT).
26 November 2015

When no profit IS a profit: GDF Suez v Teeside [2015] UKFTT 0413 (TC)

A recent First-Tier Tribunal case demonstrates that accounts, prepared in accordance with UK GAAP, do not always reflect companies profits for tax purposes.
15 September 2015

£17.5m payment to remove restrictions on selling shares not deductible for CGT

In a recent case, HMRC was successful in arguing that a payment made by a taxpayer to remove restrictions on his right to sell shares could not be deducted from his gains on selling those shares.
15 September 2015
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