CASES

Criminal or civil proceedings?

VAT recoveryIn Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y (Case C-528/19) (16 September), the CJEU held that a German company was entitled to recover input VAT on the cost of constructing a municipal road to enable it to access and operate a...

Our pick of interesting cases from the last three months.

Blackrock and VAT on investment management servicesAs Etienne Wong (Old Square Tax Chambers) observed (Tax Journal, 10 July): BlackRock (Case C-231/19) concerns VAT on a single supply of investment management services used to manage both...

Upper Tribunal rules on timing of right to acquire securities option.

Interest deductions for UK branches 

HMRC fails to collect underpayment via tax code 

Compulsory VAT deregistration is lawful 

FTT permits a significantly late appeal and due to special circumstances reduces late filing penalties.

The presumption of continuityStirling Jewellers (Dudley) Ltd v HMRC [2020] UKUT 245 (TCC) (13 August 2020): Where HMRC establishes that a business has underdeclared profits for a year it relies on an important concept the presumption of...