CASES

Flapjack and cake for sports nutrition fail to qualify for VAT zero-rate.

High Court considers FII GLO limitation period.

Application to be joined as a party: The APP Accounting Group Ltd v Uberdev Ltd and another [2024] UKFTT 100 (TC) (25 January) is a case management decision in which the FTT allowed an application for a third party (TAAG) to be added to an appeal as...

Disposals of LLP interests were taxable as miscellaneous income.

Dual economic use of premises made floorspace partial exemption calculation unsuitable.

Application for a stay.

Estoppel in tax disputes: In A Cattrell v HMRC [2024] UKFTT 67 (TC) (16 January 2024), the FTT dismissed the taxpayer's appeal against the validity of HMRC's closure notice in respect of an enquiry into the taxpayer's self-assessment return (which...

Upper Tribunal clarifies application of the follower notice regime.

HMRC’s denial of late R&D claim upheld.

Upper Tribunal upholds earlier decision to deny relief for employee travel expenses.