CASES

Determinations concerning the CJRS

Nitrous oxide is not food: In Telamara Ltd v HMRC [2025] UKFTT 1123 (TC) (22 September), the question was: ‘is nitrous oxide food?’ for VAT purposes. The taxpayer supplied metal chargers containing nitrous oxide designed for use in machinery for...

Upper Tribunal follows Medpro when applying Martland three-stage test, but still refuses late appeal application 

Can you prove you did not receive a letter?

UT strikes out appeal against decision on recusal of FTT judge 

Operation of PAYE: Fieldworkhub Ltd v HMRC [2025] UKFTT 1097 (TC) (11September) concerned a company who took on an employee who was also employed (under PAYE) with another employer. HMRC originally issued the new employer with a DO code ...

Supreme Court rules on the time of supply rules and VAT groups.

High Court finds HMRC should have exercised discretion to allow VAT recovery.

Multiple dwellings relief: Although multiple dwellings relief has now been abolished, cases about entitlement to the relief are still reaching the tribunals. M Berrell and another v HMRC [2025] UKFTT 1067 (TC) (4 September) is a comparatively rare...