CASES

Multiple dwellings relief did not apply to main dwelling and annex 

Deductibility of interest on loans to partners 

Transactions involving limited partnership 

IR35In HMRC v Kickabout Productions Ltd [2020] UKUT 216 (TCC) (28 July 2020), the UT allowed HMRCs appeal, finding that the FTT had erred in its findings on mutuality of obligation. In remaking the decision, the UT found that the individual...

EU court quashes European Commission’s state aid ruling 

Deemed non-supplies are non-business 

Reverse charge on non-business costs 

In Cabinet de avocat UR (Case C-424/19) (16 July 2020), the CJEU confirmed that a person practising the profession of a lawyer must be regarded as a taxable person within the meaning of Directive 2006/112/EC article 9(1). The...

Application for disclosure between HMRC and HMRC expertIn Wired Orthodontics Ltd [2020] UKFTT 290 (TC) (9 July), the FTT dismissed the taxpayers application under rule 5(3) of FTT rules for disclosure of documents and information passing...

Avoidance scheme using settlements legislation failed