FTT

Intermediary website services to IFAs were VAT exempt 

UT upholds FTT decision on principles of valuation and allocation of consideration in acquisition of care homes 

What is an eligible body as a provider of education?

VAT exemption for private tuition: Rushby Dance and Fitness centre and others v HMRC [2025] UKFTT 594 (TC) (29 May) is part of a group of four related cases concerning the VAT exemption for private tuition. The exemption applies to the supply of...

FTT imposes maximum £1m DOTAS penalty for failure to notify  

Secure mental health unit for children did not qualify for zero-rating

Cider excluded from reduced VAT rate for hospitality and tourism