CASES

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

Payments to acquire contractual rights to purchase land were allowable expenditure