CASES

Transfer of assets abroad rules

IR35: contractor became part of the client organisation 

Foreign service relief claim rejected on the evidence 

SDLT time limitsIn C Candy [2020] UKFTT 113 (TC) (26 February), the FTT ruled (in favour of the taxpayer) that the 12 month limit for amending an SDLT return is extended where SDLT was paid because a contract was substantially performed, but the...

HMRC issuing closure notices without having opened an enquiry 

HMRC’s win on IR35 over television presenter’s services  

Corporation tax loss restriction following migration

Second-hand margin scheme and repossessed vehicles  

Scope of discovery assessment 

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...