CASES

Employment earnings: spread-betting profits 

SDLT: residential or mixed-use property? 

VAT recovery by fund’s general partner 

VAT liability of ‘chips’ issued and redeemed in clubs 

Automatic initial fixed penalties where no return is made

A Winfield v HMRC [2020] UKFTT 3 (TC) (penalty for late filing of LTT return and late appeal): This is the first appeal against a decision of the Welsh Revenue Authority to come to a tribunal. The FTT refused the taxpayers application for...

Are digital newspapers newspapers?

Consortium relief and the control requirement

Notices to file and HMRC officers

VAT rate applicable to supplies of manuals