Published Wednesday 20th March 2013, 01:54 PM Although glossed over in the budget speech, HMRC have announced that it will consult on measures to: remove the presumption of self-employment for limited liability partnership (LLP) partners,
A summary of the more important planning points for clients arising from today’s budget. Private Client SEIS scheme will be extended. Tax-free childcare vouchers to be introduced plus increased support for low-paid families. Single-tier pension
The manufacturer of an innovative gel which improves the heat retaining qualities of brick walls has won a tribunal ruling that it is an ‘energy saving product’ and thus benefits from Value Added Tax (VAT)
An association representing the interests of various leisure industry members has failed to persuade the Upper Tribunal that it is entitled to a substantial Value Added Tax (VAT) rebate on its membership subscriptions over a
In circumstances where a worker copied his employer’s documents onto a USB stick shortly before resigning and taking up a new position with a direct competitor, the High Court has set limits on the scope
A former pig farmer who claimed that he gave up his agricultural business in reliance on an assurance by a local planning authority that it would consent to an alternative use of his land has had
The latest custodians of one of Britain’s best loved stately homes have triumphed in their fight to avoid capital gains tax on the £9.4m sale of a painting which many view as Sir Joshua Reynolds’
In resolving a dispute in respect of a shipping contract, the Court of Appeal has ruled that, where a greater quantity of fuel oil was loaded onto a vessel than the minimum amount specified in
In rejecting a company’s plea that it was not bound by the terms of an agreement with energy consultants, the Court of Appeal acknowledged that a better deal might well have been achievable but emphasised
In circumstances where an unwary taxpayer incurred a $560,000 income tax liability through the partial surrender of life insurance policies, the First-Tier Tribunal has lamented the ‘outrageously unfair’ result arising from a combination of prescriptive
