Tax Law

Articles

VAT on independent school fees: a legal analysis of the judicial review claim R (ALR and others) v Chancellor of the Exchequer

Robert Lewis, Alexandra Agnew, Grace Houghton and Elizabeth Fitton from Mishcon de Reya dissect the ruling and its wider implications

Tax tribunal rules on domicile status of Rabbi Aubrey Weis

The tribunal ruled on the domicile status of Rabbi Aubrey Weis, impacting his tax liabilities for several years

Court of Appeal rules on VAT status of Mega Marshmallows

The Court of Appeal decided on the VAT classification of 'Mega Marshmallows', determining their status as confectionery

HMRC holds director liable for unpaid NICs

The tribunal ruled against John Strange, holding him personally liable for unpaid National Insurance Contributions

Tribunal allows appeal in VAT penalty case

First-tier Tribunal ruled in favour of Leonard Toye, overturning HMRC's VAT penalty for deliberate inaccuracy

Tribunal overturns VAT fraud decision involving construction firm

Promeridian Services Limited successfully appealed against a VAT fraud decision by HMRC

Tribunal dismisses appeal over TVR factory information request

Tribunal upheld the Information Commissioner's decision to refuse disclosure of information on TVR's occupancy of a Welsh factory

Tribunal denies late appeal in tax security case

Tribunal refused a late appeal request concerning a tax security notice, highlighting the importance of adhering to statutory deadlines