VAT

Mike Lane and Zoe Andrews (Slaughter and May) examine the impact of the Autumn Budget and some recent tribunal decisions on the financial sector.

IHT implications under Forfeiture Act: Under the Forfeiture Act 1982, a person who has unlawfully killed another person cannot benefit from that person’s estate. However, where in the opinion of the court the justice of the case requires...

VAT on legal services: In Visual Investments International Ltd v HMRC [2024] UKFTT 843(TC) (19 September), the FTT dismissed an appeal against assessments disallowing VAT on legal services the appellant had claimed as input tax. In particular,...

CJEU rules again on VAT status of pension fund management.

CJRS overclaims: Ark Angel Ltd v HMRC [2024] UKFTT 772 (TC) (22 August) is another in the continuing line of cases in which HMRC seek to recover amounts paid out under the CJRS (‘furlough’) scheme. The decision here is highly fact...

Attraction pass was outside the scope of VAT when sold.

Baldness in women is not a disability.

Mobile phone plan bundles.

HMRC’s guidance is often of limited value in a taxpayer dispute, and there is an increasing trend of HMRC ‘clarifying’ guidance, sometimes with purported retrospective effect. What then is it good for, ask Sarah Ling and Jack Slater (Macfarlanes).