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Other cases that caught our eye: 18 March 2020


An amended version of the decision in RALC Consulting Ltd v HMRC [2019] UKFTT 703 (TC) has been published. The FTT’s decision (that the arrangements were outside IR35) remains the same but extra detail is given primarily in respect of the FTT's consideration of mutuality of obligation.

Read the decision.

Land remediation relief

Northern Gas Networks Ltd [2020] UKFTT 121 (TC) gives a very detailed analysis of how this relief actually works examining questions such as ‘what is actually meant by land’ and what is a ‘substance’ that led to the contamination. Relief was claimed for the cost of renewing gas mains made of iron which needed replacing because of the risk of gas escaping. The claim failed on several grounds. The most important of these was that the iron pipes themselves were not the cause of the contamination – it was the gas inside them that...

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