CASES

Taxing the recipient of a distribution 

Rectification of a contract 

Missing trader intra-community fraud

Whether tax adviser negligent

HMRC powers and enquiriesQubic Tax Ltd and others v HMRC [2020] UKFTT 215 (TC) is a rare judicial consideration of data-holder notices issued under FA 2011 Sch 23 (along with appeals against information notices issued under FA 2008 Sch 36). The FTT...

Whether dwelling for SDLTIn Fish Homes v HMRC [2020] UKFTT 180 (TC) (8 April), the FTT held that a flat with defective cladding was suitable for use as a dwelling for the purposes of the 15% SDLT rate (note the phrase is also used...

Share option granted to a company’s director is an employment-related securities option.

Administration provisions in TMA 1970 capable of applying to LLPs.

Advocate general opines that pension fund management does not fall within the scope of the VAT exemption for insurance.