CASES

Appellant was not carrying on a trade, so ATED applied 

Abortive transactions: actual use takes precedence over initial intention 

Caravan disconnection fees held to be exempt 

Was an inaccurate return made carelessly or deliberately? 

VAT MOSSInKrystal Hosting Ltd v HMRC[2020] UKFTT 0447 (TC) (4 November 2020), the argument seem at first site to be the wrong way round. The company was arguing that it should be registered and pay VAT: HMRC was arguing that it...

FTT allows all loan relationship debits on intra-group loan notes

VAT on local authority sport and leisure 

Sports leagues and pitches

SDLT overpayment relief claim 

Reasonable excuseIn Dr Gibson (deceased) v HMRC [2020] UKFTT 439 (TC) (3 November 2020), the taxpayer did have reasonable excuse for failing to notify claim for enhanced protection in time. This was due to justifiable reliance on professional...