In Saint-Gobain Building Distribution Ltd v HMRC [2021] UKUT 75 (TCC) (29 March 2021) the UT ruled that the FTT had been entitled to decide on the evidence that the taxpayer had not established that it had not made bad debt relief claims in the past. The claims related to the rules before 1997 under which it was a condition of the relief that title to the property should have passed.
In Build-A-Bear Workshop UK Holdings Ltd v HMRC [2021] UKUT 67 (TCC) (29 March 2021) the Upper Tribunal ponders the rate of duties for doll’s hearts clothing wigs footwear and even the status of the stuffed toys’ feet.
Ware v Ware [2021] EWHC 694 (Ch) (29 March 2021) is not a tax case but...
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