CASES

SDLT assessment and closure notice: The Wool House Ltd v HMRC [2024] UKFTT 997 (TC) (30 October) is quite an administrative tangle. The taxpayer paid SDLT on the normal single-property basis but then put in an overpayment relief claim, on the basis...

FTT rejects HMRC’s interpretation of contracted out expenditure in R&D rules.

FTT finds that sub-sale avoidance scheme failed.

Who exported the goods?

SDLT MDR was available:T Yeomans v HMRC [2024] UKFTT 955 (TC) (24October) is another SDLT multiple dwellings relief case but unlike some other cases, where the phrase clutching at straws comes to mind, this one was clearly...

LLP was in business and tax transparent when members transferred loan notes to it

More favourable method of output tax apportionment applied retrospectively

Revocation of pension protection certificate.

SDLT pre-completion transactions and substantial performance: There are several complexities in G Goldsmith Ltd and another v HMRC [2024] UKFTT 927 (TC) (18 October) of interest to SDLT practitioners. It also shows some of the dangers which arise...

Upper Tribunal refuses application for disclosure in judicial review proceedings.