Search

In 2020, the First-tier Tribunal handed down its initial decisions in three linked appeals: Chelmsford City Council (2020) UKFTT 433 (TC); Midlothian

Having just passed the 20th anniversary of the first of my monthly case reports and seeing that the official publication date of this article is 1 April, I thought I would write about a case in

Many advisers will agree that a fundamental weakness of the VAT system is that 5% or 20% tax will be charged by some suppliers who will not declare or pay it on a return submitted to HMRC.

This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider funding package of which Scottish taxation is a part, progress (or otherwise

Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for plant and machinery claims, even though few practitioners will be concer

A well-known English dictionary defines the word ‘option’ as ‘the power or right to choose’.

What was your favourite case in 2023?

Articles 167 and 168 of the Principal VAT Directive are in some ways the crux of the whole VAT system, the legal provisions which ensure that a taxable business should be placed in a fiscally n

In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in dealing with capital allowances within commercial property transactions

Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965.