
29 April 2026Publication
Letting buildings as part of a TOGC
The AG has opined that the grant of a lease over business premises to the purchaser of a business does not form part of the TOGC for VAT purposes
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29 April 2026Publication
The AG has opined that the grant of a lease over business premises to the purchaser of a business does not form part of the TOGC for VAT purposes

29 April 2026 Publication
The FTT has held that packaging was ancillary to two separate supplies of zero-rated food and taxable food/drink

23 April 2026 Publication
The Court of Appeal has held that a loan to an employee will not normally amount to earnings (ignoring the application of the disguised remuneration rules).
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21 April 2026 Publication
The sale of a loan to an entity in a better economic position due to the availability of treaty exemption was not contrary to treaty anti-abuse provisions
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16 April 2026 Publication
Expenditure on equipment required by statute to carry on a business was not automatically attributable to the business as a whole.