The FTT decision in Serpentine Gallery (TC03992) seems more a Greek drama than a ground-breaking decision on VAT principles, writes Graham Elliott, consultant, Withers
Peter Jenkins (Peter Jenkins Associates) examines the Capernwray case, in which the FTT decided that the construction of a community hall for a charity was not zero rated under the relevant residential and relevant charitable purpose tests.
Few advisers will be surprised at the First-tier Tribunal’s rejection of the highly artificial ‘blue box’ tax planning scheme. David Whiscombe examines the decision which provides a useful summary of the current position on the Ramsay principle
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Jonathan Legg on the Court of Appeal’s reversal of the decision by the Upper Tribunal
Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling