CASES

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...

Taxing the recipient of a distribution