Issue: Vol 176, Issue 4512

Revenue and Customs Brief 12/2015 covers the VAT liability of verandas sold with caravans in light of the Upper Tribunal’s decision in Colaingrove v HMRC that the sale of a static caravan with a...

Revenue and Customs Brief 13 (2015): reduced rate of VAT for the installation of energy saving materials confirms that the government is considering the implications of the Court of Justice of the...

Employers in the hairdressing and beauty sectors who pay their employees less than the national minimum wage are being targeted in a new campaign. HMRC and the Department for Business, Innovation and...

Further to the chancellor’s budget announcement that the IR35 legislation is not effective enough, HMRC have published Intermediaries legislation (IR35): discussion document asking for views on how to...

Rowe, Worrall and others v CIR [2015] EWHC 2293

NK Motors (TC4393)

D Keyl v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 July 2015

Z Brennan (TC4497)

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