CASES

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.

Upper Tribunal rules against mixed use determination.

HMRC's strike out application granted.

Follower notices and penalties: R Baker v HMRC [2024] UKFTT 126 (TC) (6 February 2024) is the second case in which the tribunal has allowed appeals against penalties under the follower notice regime arising from the taxpayer participating in a scheme...

Court of Appeal rejects SDLT scheme.