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Tag Archives: tax

BPP v Commissioners for HMRC [2017] UKSC 55

BPP are a company that will be familiar to most law students as they supply legal education and books. Books are zero-rated for the purposes of VAT and so when HMRC made a decision against BPP for failure to pay, the company appealed this to

Newbigin v S J & J Monk [2017] UKSC 14

When S J & J Monk were redeveloping some office space a question arose as to the property’s value for rating purposes given the wording of Schedule 6 to the Local Government Finance Act 1988. The difference between the two tax bills would be around