CASES

Cider excluded from reduced VAT rate for hospitality and tourism

Agent liability to pay VAT on imports

Strike out of appeal after failure to cooperate: J Firth v HMRC [2025] UKFTT 428 (TC) (15 April) is a long decision on whether the FTT should accede to HMRCs request to strike out an appeal. This was on the basis that the taxpayer had failed...

SDLT repayment claim allowed

Director’s loan was not written off or released on liquidation

Upper Tribunal denies SDLT overpayment relief

Discretionary exception from compulsory VAT registration: In DKaffel v HMRC [2025] UKFTT 397 (TC) (3 April), the taxpayer was a counsellor who operated as sole trader. Her turnover for 25 years had been below the VAT threshold, but there was a...

Court of Appeal rules on scope of VAT exemption for insurance intermediary services

Circular flow of funds not ‘income’

Locum’s services within IR35, despite FTT errors