CASES

Judicial review loan chargeLe Roux Zeeman and another v HMRC [2020] EWHC 794 (Admin) (3 April 2020), the High Court dismissed two judicial review claims challenging the validity of the loan charge legislation on the basis of the Human Rights Act...

Whether discount for prompt payment

Enquiries into partnership tax returns 

Adjustment of tax improperly invoiced

Welfare exemption does not breach fiscal neutrality 

The requirement for a VAT invoice and the meaning of ‘due or paid’ were not clear

Our pick of interesting tax cases reported in the first three months of 2020.

Another loss scheme fails

Cross-border group relief claims failed 

Paddock was part of grounds for SDLT purposes