Choose your fights carefully

The First-tier Tribunal recently released its decision on an appeal by Essex International College Ltd [2018] UKFTT 0085 (TC). The College provides university-level education. The College is able to distribute its profits to its members. This means that it is not an “eligible body” under UK VAT law – it fails to meet the criteria in the Value Added … [Read more...]

VAT Tribunals – reform legislation published

H M Revenue & Customs have today published a draft Statutory Instrument and a Technical Note concerning changes to, amongst other tax law, the Value Added Tax Act 1994. The changes implement the new legislation on Tribunals that was enacted last year. The changes mean that HMRC have to offer a taxpayer the option of a review of any appealable … [Read more...]

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