CASES

Pre-registration input tax recovery: Aspire in the Community Services Ltd v HMRC [2024] UKFTT 176 (TC) (27 February 2024) is a complex procedural dispute about pre-registration VAT recovery. A business has no automatic right to recover input tax on...

Court of Appeal confirms that dividend replacement scheme failed.

Company was not trading so entrepreneurs’ relief not available.

NHS trust car park services within special legal regime.

Taxpayer took reasonable care on R&D relief claim: H&H Contract Scaffolding Ltd v HMRC [2024] UKFTT 151 (TC) (16 February 2024) is an interesting case about penalties. The taxpayer company’s claim for R&D relief was rejected by HMRC. The case gives...

FTT imposed £900,000 penalty for six-year late DOTAS disclosure.

The FTT decides that assessments are time-barred.

Inaccuracies were careless but not deliberate.

No hardship with VAT assessment: A taxpayer wishing to appeal to a tribunal against a VAT assessment must either pay the disputed tax up front or apply to HMRC or the tribunal for permission not to pay the assessment on grounds of hardship. SC...

Termination payment was taxable as employment income.