CASES

Enquiry notices not validly served

Upper Tribunal Football referees held to be self-employed 

Tax avoidance scheme and company law 

Domicile, closure notices and information notices

Change in VAT liability: retrospective change to partial exemption method 

VAT relevant dateThe Premspec Group Ltd v HMRC [2020] UKFTT 00167 (TC) (25 March) raises a small, but important point, about timing. To be recoverable, input VAT must have been paid within six months of the relevant date (VATA...

VAT: cost sharing exemptionIn Kaplan International Colleges (Case C-77/19) (23 April), and in response to a referral from the UK FTT, Advocate General (AG) Kokott opined that: the exemption in article 132(1)(f) of the Principal VAT Directive (PVD)...

Court of Appeal confirms FTT has no jurisdiction to consider validity of PPNs or APNs in penalty appeal 

Financial dealers, partnerships and corporation tax

Rescission of trust entered into after following incorrect tax advice