Zoe Andrews and Tanja Velling discuss the First-tier Tribunal’s decisions in:

They also cover the Court of Appeal’s decision in WTGIL on the scope of the VAT exemption for insurance intermediation. 

The podcast further discusses the postponement of the consultation on the tax treatment of pre-development costs, HMRC’s revised guidance on the salaried members rules, legislation on territories recognised as having implemented a qualifying income inclusion rule or domestic minimum tax, and a few other UK domestic and international developments.