CASES

As it’s our final edition of the year, we depart from our usual weekly case coverage and instead highlight 20 of the more interesting cases reported this year.

Supreme Court overturns House of Lords decision on discoverability of mistakes

Project Blue part 2 

Holding company and contingent consideration 

Whether supply of insurance or a supply of intermediary services 

Deliberate penalties and SDLT higher rateIn 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...

Arrangements were notifiable under DOTAS

Settlement agreement payment for legal costs was employment income

Cost-sharing exemption and group registration 

VAT and beveragesIn HMRC v The Core (Swindon) Ltd [2020] UKUT 301 (TCC) (11 November 2020), the UT (upholding the FTT decision) found that the juice cleanse programmes should be zero rated as food. The FTT had considered all relevant factors in...