CASES

UT remits IR35 case back to FTT for not fully applying Atholl House.

UT dismisses gilt strips scheme appeal.

VAT and fixed establishments.

Anti-abuse provision in UK/Ireland double tax treaty did not apply.

Business investment relief withdrawn due to director’s loan account.

Healthcare service provided in prisons was a single supply for VAT.

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.