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DAVID SMITH LLB, FTII of Accountax Consulting Limited, reports on the Commissioner's decision in Ansell Computer Services Limited.
Four decisions reported by ALLISON PLAGER and RICHARD CURTIS
The High Court kicks the Revenue into touch in Wardhaugh v Penrith Rugby Union Football Club.
Two cases on VAT avoidance schemes: Blackqueen Limited (17680); and The University of Huddersfield Higher Education Corporation (17854).
Dodgy motor scheme?
A case of some notoriety at the VAT Tribunal, made available last summer, concerned a convoluted tax avoidance scheme entered into by a group of companies within the motor trade. The purpose of this scheme was to enable the group to obtain full input tax credit for VAT purposes on purchases of vehicles, but to account for output tax only on the profit margin.
R (on the application of Professional Contractors Group Ltd and others) v Commissioners of Inland Revenue, in the Court of Appeal.
IR35 challenge fails
Upton (trading as Fagomatic)
Allison Plager reports some recent decisions from the VAT tribunals. Unsatisfactory evidence
The appellant was a building contractor operating as an unincorporated business...
Commission of the European Communities v Kingdom of Belgium (Case C-478/98)
Royal and Sun Alliance Group v Commissioners of Customs and Excise, Chancery Division
Taxi driver service; Not charitable enough; A life on the ocean wave
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