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Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the Revenue and Customs Commissioners (the Revenue) against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) in which the FTT had allowed the taxpayer's appeal against the Revenue's refusal to repay VAT that the taxpayer had considered had been overpaid on booking fees it had charged to its customers. The tribunal decided that there had been no error of principle or perversity in the approach adopted by the FTT in respect of the supply issue and made a reference to the Court of Justice of the European Union for a preliminary ruling on the exemption issue.
Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the Revenue and Customs Commissioners (the Revenue) against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) in which the FTT had allowed the taxpayer's appeal against the Revenue's refusal to repay VAT that the taxpayer had considered had been overpaid on booking fees it had charged to its customers. The tribunal decided that there had been no error of principle or perversity in the approach adopted by the FTT in respect of the supply issue and made a reference to the Court of Justice of the European Union for a preliminary ruling on the exemption issue.
Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
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Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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On the 50th anniversary of the pub bombings, even now it is still unresolved. Chris Mullin, the journalist and former MP who led the campaign leading to the release of the Birmingham Six, looks back at events
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A cultural life and times
