CASES

Upper Tribunal follows Medpro when applying Martland three-stage test, but still refuses late appeal application 

Can you prove you did not receive a letter?

UT strikes out appeal against decision on recusal of FTT judge 

Operation of PAYE: Fieldworkhub Ltd v HMRC [2025] UKFTT 1097 (TC) (11 September) concerned a company who took on an employee who was also employed (under PAYE) with another employer. HMRC originally issued the new employer with a DO code – which...

Supreme Court rules on the time of supply rules and VAT groups.

High Court finds HMRC should have exercised discretion to allow VAT recovery.

Multiple dwellings relief: Although multiple dwellings relief has now been abolished, cases about entitlement to the relief are still reaching the tribunals. M Berrell and another v HMRC [2025] UKFTT 1067 (TC) (4 September) is a comparatively rare...

Transfer pricing adjustments can fall within the scope of VAT

Undeclared company income: Cheon Fat Ltd v HMRC [2025] UKUT 287 (TCC) (4 July) concerns an application for leave to appeal against a decision of the FTT. It raises an important point of interest to many who advise small companies. Where a company has...