CASES

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...

Court of Appeal confirms share exchange anti-avoidance rule did not apply.

Capital allowances disallowed for windfarm studies expenditure.  

HMRC’s strike out application rejected.