CASES

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...

Court of Appeal rules on supplementary charge and apportionment of ring-fence profits