Category: Case Laws

VAT Membership cards
Case Laws

VAT Membership Cards

The core of the appellants’ argument is that the various agreements, when properly analysed, show that the Deal Partners are making supplies to Free time, leading to an input tax credit in its hands.

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Main Residence Relief

A recent decision by the First-tier tax tribunal confirmed that there is no minimum period of residence that is needed to secure main residence relief – what matters is that there has been a period of residence as the only or main home.

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