Hospital parking is a VAT exempt supply

The CA has found in favour of the taxpayer, an NHS Foundation Trust, ruling that the supply of car parking at hospital sites is a VAT exempt supply. Although not a formal test case, several similar appeals are currently

Imprisonment was not a reasonable excuse

The FTT has rejected an appeal on non-declaration of rental income from a taxpayer who had been imprisoned, finding that a reasonable person would have appointed someone to look after their tax affairs. The taxpayer bought three properties in

Business Loans in strategic investments & financial stability

Strategic investments help make long-term growth and operational resilience a reality. Whether you need to upgrade technology, acquire new assets like property or machinery, quickly increase inventory, or expand into new markets, you may need significant capital to achieve your

TV presenter loses appeal on contractor working

The UT has upheld an FTT decision that the off-payroll working (IR35) rules apply to the case of a football presenter who worked for Sky TV using a personal service company (PSC), as the relationship was characteristic of employment.