Tom Wallace

In Jelly Vine Productions Ltd v HMRC [2024] UKFTT 562 (TC) (19 June 2024) the FTT decided that a preliminary issues hearing was not appropriate as

Direct taxes Manual Page Comments Capital Gains Manual Updated: CG25201

In Finanzamt T II v S (Case C184/23) (11 July) the CJEU held that supplies between members of an EU VAT group were outside the scope of VAT irrespective of whether the effect of VAT grouping was a ‘loss of tax'.

In The Oaks (Gatley) Ltd v HMRC [2024] UKFTT 594 (TC) (4 July) the FTT dismissed the taxpayer's appeal against determinations made by HMRC under

In J Woods v HMRC [2024] UKFTT 595 (TC) (23 May) the First-tier Tribunal (FTT) considered as a preliminary issue in the appeal whether HMRC's

Collagen drink not food for VAT purposes: There have seen many cases over the years about the boundaries between cakes and biscuits for VAT purposes

Democracy erodes when Americans are less informed and less involved in civic affairs, former ODU Vice President Tom Wallace writes.

While the public sector may not be able to match private sector pay and reward packages, a touch of creativity can go a long way, says Tom Wallace

The U.S. has failed to humanely invest in an adequate social safety net compared to other advanced nations, former ODU vice president and author Tom Wallace writes in a guest column.

"The Ultimate Minnesota Cookie Book," by Rick Nelson and Lee Svitak Dean.