CASES

VAT surcharge and reasonable excuseIn Mirencliff Ltd [2020] UKFTT 87 (TC) (13 February 2020), the FTT found that the taxpayer had reasonable excuse because the company had been subject to a substantial fraud by its employees and it had taken the...

Sale of goodwill or earnings from employment?

Late filing of tax return

Powers of enquiryIn C Grinyer v HMRC [2020] UKFTT 64 (TC) (3 February), the FTT rejected the taxpayers appeal. HMRC was entitled to enquire into an individuals tax return, including his claim for loss relief relating to a partnership,...

Costs, security for costs and litigation funding 

Whether VAT distance sales rules for goods dispatched or transported ‘by or on behalf of the supplier’

Letting income included in exemption turnover 

Farming losses and the reasonable expectation of profits tests for sideways loss relief