CASES

Taxpayer wins finely balanced IR35 case remitted from Court of Appeal.

Capital allowances on camping pods.

HMRC’s retention and internal sharing of copy documents obtained during criminal investigation.

SEIS: It is well known that the requirements of the various tax-advantaged venture capital schemes are both strict and strictly enforced. In Legend of Golden Temple Ltd and others v HMRC [2023] UKFTT 988 (TC) (23 November 2023), the companies did not...

B2B webcam services not admission-related for VAT place of supply.

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.