BUSINESS

Publishing UT appeal decisions: Historically, decisions by the Upper Tribunal on applications for permission to appeal against decisions of the FTT have not been published. This practice has recently changed following a Practice Note issued by the...

A server physically located in the UK cannot give a person a permanent establishment in the UK. Christopher Eames (Mishcon de Reya) considers a real life scenario which tests the limits of that principle.

The VAT benefits of having clear contractual terms.

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

High Court dismisses claim for declaratory relief in relation to failed film partnership scheme

Preparatory steps insufficient to crystalise disposal for CGT purposes 

Company was not trading so entrepreneurs’ relief not available.

Dual economic use of premises made floorspace partial exemption calculation unsuitable.