Category 21st September 2021 COURT OF APPEAL RULES (AGAIN) ON EMPLOYMENT STATUS – PROFESSIONAL GAME MATCH OFFICIALS LTD By Tom Rook
Category 22nd July 2021 Petroleum Revenue Tax (PRT) – allowable expenditure – taxpayer win By Tom Rook
Category 13th July 2021 Fiscal neutrality in the VAT treatment of betting and gaming – another taxpayer win By Tom Rook
Category 9th April 2021 Upper Tribunal allows HMRC’s appeal and imposes a follower notice penalty By Tom Rook
Category 5th March 2021 Court of Appeal upholds UT decision on consortium relief anti-avoidance provisions By Tom Rook
Category 4th March 2021 Lexis PSL case analysis published “FTT considers two cases on the income tax implications of deferred profits in a partnership (Odey Asset Management and others v HMRC; HFFX and others v HMRC) By Tom Rook
Category 2nd March 2021 Lexis PSL case analysis published ‘Determining whether risks are located inside or outside the UK for insurance premium tax purposes (Tartarga Insurance Ltd v HMRC)’ By Tom Rook
