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Other cases that caught our eye: 4 December 2020

Deliberate penalties and SDLT higher rate

In Forest Commercial Services Ltd [2020] UKFTT 470 (TC) (17 November 2020) the taxpayer had accepted HMRC's decision to clawback relief from the higher rate of SDLT (as the qualifying conditions entitling relief had not continued to be satisfied). However the taxpayer appealed the penalty imposed because HMRC considered the SDLT return to have been deliberately inaccurate at the time of filing. The FTT holding HMRC had failed to prove its case (in respect of the purchaser's true intention from the outset) allowed the taxpayer's appeal.

Read the decision.


In Skatteverket v Sögård Fastigheter AB (Case C-787/18) (26 November 2020) the CJEU decided that the VAT Directive precludes national legislation which: (a) provides that the seller of a property is not liable to adjust a deduction for input VAT if the buyer intends to use...

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