CASES

Mixed partnerships: reallocation of profits 

Group relief: whether claim withdrawn when subsequent claim made

IHT ‘home loan’ scheme fails

Late claim to MDR could not be treated as claim for overpayment of SDLT

Penalty for careless inaccuracy: ‘reasonable care’ 

Cotton v HMRC [2020] UKFTT 57 (TC) (30 January 2020): Individuals who construct their own dwelling are entitled to a refund of the VAT incurred on certain construction costs. A claim is subject to a strict time limit related to the issue of a...

FTT upholds SAO penalties for technical failure because it lacks judicial review jurisdiction

Another film scheme fails 

Entrepreneurs’ relief: whether trading company 

Closure notices