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
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
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
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.