CASES

IR35: HMRC defeated on third limb of Ready Mixed Concrete test

‘Half-baked’ property transaction not trading

Community amateur sports club is not a charity for VAT relief purposes.

Discovery assessmentIn Ball Europe Ltd [2021] UKFTT 23 (TC) (28 January 2021), the FTT found that the discovery assessment was precluded because the hypothetical officer could reasonably have been expected to be aware of the insufficiency of tax by...

Entrepreneurs’ relief and trusts

IR35In HMRC v Atholl House Productions Ltd [2021] UKUT 0037 (TCC), the UT found that the FTT had erred in its application of Autoclenz. However, after re-making the decision by applying the test in Ready Mixed Concrete to what it judged to be the...

Claim for declaratory relief was an abuse of process

An honest belief in context was a reasonable excuse

Input tax recovery and non-compliant invoices 

SDLT due in respect of cash payment rather than annuity