Adam Craggs (RPC) takes a look at the First-tier Tribunal decision in Rotberg, and the extent of the tribunal’s jurisdiction
HMRC is not having a good run on cases concerning VAT cost recovery, writes Graham Elliott, consultant at Withers
Stefano Mariani summarises ‘a cautionary tale of wide judicial latitude in statutory construction’ in Wintershall
David Anderson reports on Taylor Wimpey
In the case of General Healthcare, the tribunal considered and issued guidance on the application of the lead case procedure to related cases where the lead case has chosen not to appeal the tribunal’s decision. Adam Craggs and Nick Fernyhough report.
With the surprising decision handed down recently in Corbett, James Austen examines the facts and asks what planning opportunities, if any, the First-tier Tribunal decision could afford to other taxpayers who might qualify for entrepreneurs’ relief.
Few advisers will be surprised at the First-tier Tribunal’s rejection of the highly artificial ‘blue box’ tax planning scheme. David Whiscombe examines the decision which provides a useful summary of the current position on the Ramsay principle
Philip Fisher examines a recent tribunal victory for HMRC concerning dividend waivers that could have wider implications
Julie Park comments on a recent decision of the First-tier Tribunal on belly dancing and the VAT exemption for education
Gareth Miles and Richard Jeens consider two recent developments that may affect how taxpayers with apparently similar disputes to others decide what course of action to take