CASES

Multiple supplies: The issue in GAP Group Ltd v HMRC [2023] UKFTT 970 (TC) (2 November 2023) was whether a plant hire company was making multiple supplies of plant hire and red diesel. The effect would be that the plant hire was standard rated but...

Supreme Court upholds sale to Gibraltar company as being outside transfer of assets abroad code.

HMRC entitled to reject additional claims for overpaid VAT.

HICBC appeal allowed.

Costs recovery: In S Hook and others [2023] UKFTT 960 (TC) (8 November 2023), the taxpayer made an unsuccessful order for the recovery of costs arising out of the adjournment of a tribunal hearing. The decision includes a discussion of unreasonable...

AG opinion in Apple state aid case.

Revenue rule does not apply to Danish tax authority’s claims to recover funds.

Upper Tribunal sends PPR appeals back to the FTT.

Upper Tribunal dismisses challenges to accelerated payment notices.

New evidence after appeal: In Octagon Green Solutions v HMRC [2023] UKUT 268 (TCC) (6 November 2023), the company made a very late appeal against a landfill tax assessment but argued that it had a reasonable excuse, as HMRC had agreed not to take any...