CASES

Application for costs against a non-partyIn Golden Harvest Wholesale Ltd v HMRC [2020] UKFTT 369 (TC) (16 September 2020), the FTT allowed HMRC's application for costs against the sole director of the original appellant on the basis that his...

Compensation for mis-selling of an interest rate swap was a revenue receipt

Input tax recoverable on works carried out for the benefit of another person

Provisions requiring full adjustment of initial VAT recovery not contrary to EU law

Reasonable excuseA Gatward v HMRC [2020] UKFTT 363 (TC) (14 September 2020) is a comparatively rare case of a tribunal accepting that a taxpayer had a reasonable excuse for late filing of a return. There seems to have been muddle all round: the...

Penalties for failure to take corrective action required by follower notices 

Abuse of law

Whether separate supplies

Discount allocation 

Criminal or civil proceedings?