Our pick of five interesting tax cases reported since January.
Was a payment by an investment platform an ‘annual payment’?
Contribution in kind to a SIPP and income tax deduction
Digital versions of newspapers and zero-rating
Notice sent to taxpayer’s agent
Had HMRC pursued the appeal unreasonably?
Claim for losses
Bidding fees are not part of the consideration for auction goods
Was the sale of a building zero-rated?
Taxpayers’ rights under the Liechtenstein disclosure facility