CASES

Tax Journal's pick of the the top ten tax cases of 2016.

The following is a list of cases reported in Tax Journal for 2016.

When is a loss final?

Income or capital receipt?

Scope of a closure notice

Late appeal

Reasonable excuse?

Input tax on legal fees incurred in an MBO

Our pick of this week's cases In Heating Plumbing Supplies v HMRC [2016] UKFTT 753 (10 November 2016), the FTT found that input tax incurred on legal fees for the purpose of a management buyout (MBO) was recoverable. Heating Plumbing Supplies...

FII litigation – quantum of tax and remedies