In a serious blow to non-profit-making private members organisations, a small social club has failed to convince the First-Tier Tribunal that an electronic lottery machine that its members enjoyed for three years was exempt from
In a decision which is likely to result in substantial savings for housing estate landlords, the Upper Tribunal (UT) has ruled that a concierge room within the curtilage (the legal term for a property as a
In an important ruling which distinguished religious vocation from employment, the Supreme Court has ruled by a majority that a Methodist minister who submitted to the church’s discipline for life was not an employee and
An artificial tax-avoidance scheme that involved selling shares at massive ‘paper losses’, which would have led to 400 wealthy people saving an average of nearly £1/2 million each in tax, has been defeated by HM
The local authority-owned company that runs Birmingham’s National Exhibition Centre and other venues in the city is in line for a multi-million-pound VAT rebate after the First-Tier Tribunal accepted that it had for many years
In the context of a major construction project, the Court of Appeal has emphasised that delay in completion of works will only be sufficient to justify repudiation of a contract if it goes to the
In a salutary warning to employers that they can be held responsible for actions taken by their staff, even if they are carried out contrary to instructions, a company has been held in contempt of court after
In a triumph of co-operation between the UK and South African tax authorities, the Court of Appeal has dismissed a challenge to the scope of the Joint Convention on Mutual Administrative Assistance in Tax Matters
In a major blow to regulators, owners of licensed sex shops in London’s Soho and Covent Garden districts have convinced the Court of Appeal that Westminster City Council had no lawful authority to add to
Asda Stores Limited has failed to persuade the Upper Tribunal that customs duty it was charged on the importation of garment hangers and other ancillary items from outside the European Union took no account of
