Allison Plager

Special Commissioners' Decisions
Allison Plager reports three recent Special Commissioners' cases.
Nature of Lloyd's losses

The High Court allows the Revenue's appeal in Norris v Edgson and another claim for relief for maintenance fails.
The taxpayer claimed tax relief on maintenance payments assessed by the Child Support Agency for the maintenance of his daughter. The Revenue's claim that the legislation prevented such relief in cases where the former had remarried was upheld by the court.
The facts

VAT Tribunal Reports
Allison Plager reports two recent tribunal cases.
Three businesses are one

A recent tribunal case is discussed by Allison Plager.
Subcontracted or not?
David and Sarah Hooper carried on in business as hairdressers. Three other hair stylists also worked from the salon, but on a self-employed basis. The point at issue was whether those three stylists supplied their services directly to the public, or whether they were subcontracted to the appellants with the result that the hairdressing services were supplies made to the public by the appellants.

Three recent VAT Tribunal cases reported by ALLISON PLAGER