CASES

Group relief: whether claim withdrawn when subsequent claim made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

Virgin Media Ltd Anor v HMRC [2020] UKFTT 30 (TC) (16 January 2020): This is a highly complex case about the VAT treatment of payment handling supplies charged to customers who did not settle bills by direct debit. It has at its...