CASES

COP9 enquiries and closure notices

Artificial transaction not a trade

SDRT on transfer into clearing service

Customer’s entitlement to refund and trader’s right to repayment

In Inventive Tax Strategies and others v HMRC [2017] UKFTT 667 (5 September 2017), the FTT found that the customer’s legal entitlement to a refund is not sufficient to reduce the taxable amount and create a right to a repayment of VAT, until the...

Were assessments made on time?

Serious delay due to advisor’s inaction

Damages treated as interest

Personal service company

Single or multiple supply?