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Tax Case News

 
 
Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest Tax Case news
Oxfam v HMRC (Ch D – 27 November)
 
The Ch D has dismissed Oxfam's appeal against VAT Tribunal Decision 20752. In 2000 Oxfam had agreed a formula for determining the appropriate percentage of its input tax which could be apportioned to business activities. Following the Ch D decision in Church of England Children's Society v HMRC Oxfam submitted a claim for input tax of more than £5 000 000 relating to fees charged by professional fundraisers. HMRC repaid £2 548 590 but rejected the remainder of the claim. Oxfam...

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