VAT

‘Rent to rent’ accommodation provider within TOMS 

Whether a company director’s remuneration is within the scope of VAT

Petroleum revenue tax (PRT) and subsidiary argumentIn HMRC v Perenco UK Ltd [2023] UKUT 169 (TCC) (19 July 2023), the UT dismissed HMRC's appeal against the FTT decision. Consequently, expenditure incurred by the taxpayer during the relevant period...

‘Spa tax’ not consideration for a VATable supply

UK Privy Council rules on unoccupied hotel rooms in Mauritius.

CJEU judgment on VAT and fixed establishments.

HICBC and discovery assessment powers: There is no sign of the flow of high income child benefit charge (HICBC) cases drying up. HMRC presumably hoped that the retrospective legislation to reverse the decision in Wilkes [2020] UKUT 150 (TCC), where...

A guide by Lexis®PSL Tax to the key tax announcements.

Michael Reason (Field Court Chambers) reviews a recent Supreme Court decision, which sets out a five point test for whether a college is an ‘eligible body’ for purposes of the VAT education exemption.