CASES

CGT scheme failed

Our pick of this week's cases: In A and T Hancock v HMRC [2017] EWCA Civ 198 (25 May 2017), the Court of Appeal found that a scheme intended to operate as a reorganisation within the scope of TCGA 1992 ss 126 to 130 should be treated as two separate...

Allowable expenditure on disposal

Income or capital?

Irrecoverable output tax

Invalid penalty under APN notice

Was the supply of a room for marriage ceremonies exempt?

Taxpayer entitled to rely on supplier’s invoice

Applying the Mobilx test

Exchanges of information and the jurisdiction of the national courts