CASES

UT strikes out £14m HMRC information notice penalty application.

VAT on KFC sauce pots: Queenscourt Ltd v HMRC [2024] UKFTT 460 (TC) (3 June 2024) concerned whether a supply of a sauce pot with a takeaway meal in a Kentucky Fried Chicken franchise was part of a standard rated supply of hot food or a separate...

Company cars were not pool cars.

Card fee was part of wider service and subject to VAT.

Non-domiciles and remittance basis of taxation: In A Alimahomed v HMRC [2024] UKFTT 432 (TC) (23 May 2024), the FTT allowed part of the taxpayers appeal, finding that a discovery assessment in relation to the 2015/16 tax year was not valid...

VAT assessment was made within one-year time limit.

FTT allows disclosure of skeleton arguments to third parties: KPMG, Stewarts Law and the wider tax community.

A successful anonymity application.

Freedom of information request relating to the loan charge:The particular concern of the applicant in F Thompson v Information Commissioner and another [2024] UKFTT 391 (21 May 2024) was the process under which Sir Amyas Morse was appointed to...

Main purpose test in applying the transactions in securities regime to buyback of EIS shares.