CASES

Oil royalties received by overseas bank

Capital good scheme adjustment

Search warrants held to be lawful on judicial review 

VAT and economic activityIn HMRC v Northumbria Healthcare NHS Foundation Trust [2020] EWCA Civ 874 (10 July 2020), the Court of Appeal dismissed HMRC's appeal and upheld the UT's decision that the taxpayer was entitled to recover all of the VAT...

Single supply of investment management services not exempt, CJEU rules

Fixed income LLP member held to be self-employed

Travel and subsistence

VAT repayment time-barred

Informal investigation not ultra vires

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