CASES

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.

FTT upholds HMRC’s application of NIC host employer provisions.

Tax liability declaration rejected: The question of the correct procedure for dealing with loss claims where relief is claimed for a year which is not the same as the year in which the loss occurred has been a source of considerable litigation. The...

ECJ sets aside General Court’s State Aid judgment.

Supreme Court holds that mutuality and control were sufficient for referees’ contracts to be employment.

Intangible assets related party rules in context of LLP profits calculation.

UT upholds FTT decision that taxpayer remained UK-resident.