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Other cases that caught our eye: 4 March 2022

In Y4 Express Ltd v HMRC [2022] UKUT 40 (TCC) (17 February 2022) the UT dismissed the taxpayer’s appeal upholding the FTT’s decision that arrangements allowing the appellant to use someone else's Royal Mail account for high-volume customers did not amount to an economic activity on the facts and therefore there were no taxable supplies in respect of which the appellant could claim input VAT. Read the decision.

In E Mohammed v Revenue Scotland [2022] FTSTC 4 (17 February 2022) the Scottish FTT dismissed the taxpayer’s appeal against Revenue Scotland's decision to refuse his claim for repayment of the ADS when he sold his English property which had not been his main residence in the 18 months prior to the purchase of the Scottish property. Although the Scottish FTT has sympathy for the taxpayer (as his inability to return to live in the English...

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