Tag Archives: profits

St Andrew’s College Bradfield v HMRC – VAT Group, Education and Sport

The Upper Tax Tribunal in London has held that two subsidiaries supplying sport services, in a VAT group with a boarding school, college, as the group member, made taxable supplies. The case turned on VAT Act 1994 schedule 9 group … Continue reading

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EU Commission Plans for 2017 – Tax & Brexit a Threat

Last week the European Commission published its work programme for 2017 “Delivering a Europe that protects, empowers and defends” SWD(2016) 400. The Commission lists the UK Brexit referendum as an “uncertainty” and then goes on to refer to it as … Continue reading

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EU Commission Calls for Tax Where Profits Earned

European Commission (EC) head Jean-Claude Juncker, in a speech to the EU Parliament, commented on the EC’s illegal state tax aid of €13 billion ruling against Ireland and the US company Apple. He stressed he had no issue with Ireland … Continue reading

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Apple Profits, the Double Irish and Double Standards in UK Tax

How little UK tax is paid by US technology companies was in the news again this week when Apple, the US technology giant, posted the biggest corporate profits in global history. It made $18bn profits in the last quarter. Although … Continue reading

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