CASES

Company ‘obviously negligent’ under the Customs Code

UK GAAP and loan relationships

Property bought off plan and main residence relief

Loss did not arise from derivative contracts

VAT incurred by a foreign branch

Penalty not determined by an officer

Hold-over relief and non-resident transferors.

Were LLPs trading?

In HMRC v D Higgins [2018] UKUT 280 (26 September 2018), the UT found that main residence relief in relation to an apartment purchased off plan only applies to the period of occupation (TCGA 1992 s 223). Mr Higgins had purchased an apartment off plan...

Third party notices and auditors