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Other cases that caught our eye: 17 June 2020

Construction industry scheme

In Hart Street Investments Ltd [2020] UKFTT 218 (TC) (13 May) the FTT decided that a company specifically formed to administer a property development but which did not own the property and made no profit from the development was still carrying on a business which included construction operations.

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VAT and economic activity

In C Slaymark and another [2020] UKFTT 223 (TC) (15 May) the FTT decided that where leases created no obligation to pay rent and there was no other expectation of payment of rent there is no economic activity for VAT purposes.

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Allam revisited

The FTT has issued a revised decision in A Allam v HMRC [2020] UKFTT 216 (TC) (12 May) a case previously reported in Tax Journal 7 February 2020. Following applications by both parties for permission to appeal the FTT reviewed...

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