CASES

Our pick of interesting cases reported in the last three months.

CJEU rules on VAT distance supply rules

Agent’s knowledge was principal’s knowledge in VAT missing trader case

HMRC informal investigationsIn JJ Management LLP others v HMRC another [2020] EWCACiv 784 (22 June), the Court of Appeal found that HMRC is entitled to conduct informal investigations into a taxpayers affairs outside the...

Accelerated payment notices: reg 80 determination is ‘disputed tax’ 

Payments for early termination of a contractual period 

VAT treatment of an option to buy land 

Information notices and penalties 

Construction industry schemeIn Hart Street Investments Ltd [2020] UKFTT 218 (TC) (13 May), the FTT decided that a company specifically formed to administer a property development, but which did not own the property and made no profit from the...