CASES

Careless or deliberate inaccuracy

Fit and proper person

Input tax incurred by international branch

Scheme to generate capital losses

Taxation of partnerships

Loyalty scheme and input tax

Effect of non-compliance with information request

Our pick of this week's cases   In W Resources plc v HMRC [2018] UKFTT 746 (18 December 2018), the FTT found that a parent company which had provided management services to two newly acquired subsidiaries, under the condition that they would not...

In J Charman v HMRC [2018] UKFTT 765 (20 December 2018), the FTT found that a founder’s fee of $2.5m, paid to the taxpayer in February 2013, was subject to UK tax on the basis that he was still resident in the UK at that date, even though he had...

In S May and others v HMRC [2019] UKFTT 32 (10 January 2019), the FTT found that a grain storage facility qualified for capital allowances (CAA 2001). Mr May carried on a business of grain production for sale to local farms and feed mills. He had...