Upper Tribunal: Tax and Chancery Chamber judgments, 2021

The without prejudice rule protects everything communicated in the course of a protected discussion, not merely admissions or communications deployed on the…

When deciding whether to permit a late appeal, the tribunal must assess the length of the delay, the merits of the reasons for it, and the prejudice to each…

For determining whether an LLP member is to be treated as employed by the LLP, the first question under section 4(4) of the Limited Liability Partnerships Act…

Under Finance Act 2001, Schedule 22, paragraph 12(4), land remediation relief is unavailable where the land’s contaminated state results, even partly, from…

For the purposes of Income Tax (Earnings and Pensions) Act 2003, section 62(2)(b), a taxable employment “profit” is the employee’s net profit. Where an…

An agreement alleged to have been reached during alternative dispute resolution is determined objectively, by reference to the parties’ words and conduct…

Section 850C of the Income Tax (Trading and Other Income) Act 2005 operates by reference to a partnership’s period of account. It does not require the…

For VAT purposes, whether services are supplied for consideration is determined by the parties’ agreement as construed in its economic and commercial reality.…

For the purposes of Capital Allowances Act 2001, section 285, whether an industrial building is temporarily out of use is assessed objectively by reference to…

A PAYE credit under Regulations 185 and 188 is relevant to the later collection and enforcement stage. It does not alter the amount assessed under sections 8…

For VAT purposes, where accommodation forms part of a single composite supply of welfare services, the reference to the supply of accommodation in Note 7 to…