CASES

Company did not commence trading before EIS deadline.

Property was suitable for use as a dwelling for SDLT purposes.

VAT on legal services.

RD tax credits denied: In Strictly Money Ltd v HMRC [2024] UKFTT 866 (TC) (20 September), the judge dismissed the entire RD claim on the basis that no meaningful work was done in respect of the 1.4m expenditure on which...

Reliance on advisers held not to be reasonable excuse.

Mixed-use rates of SDLT applied.

ADR exit agreement was binding and enforceable.

VAT on legal services: In Visual Investments International Ltd v HMRC [2024] UKFTT 843(TC) (19September), the FTT dismissed an appeal against assessments disallowing VAT on legal services the appellant had claimed as input tax. In particular,...

No SDLT due on distributions of partnership and its properties following purchase of JPUT holding structure.

ECJ annuls EC’s ruling on UK CFC group financing exemption.