CASES

Upper Tribunal restores appeal strike out

Business property relief: E Butler and others v HMRC [2023] UKFTT 872 (TC) (27 September 2023) revisits the familiar territory of whether a business was one of wholly or mainly of holding investments: such businesses do not qualify for IHT business...

VAT treatment of loan administration services  

CA upholds FTT and UT decisions on limited partnership transactions.

Private residence relief on self-build 

Share valuation: T McMonagle v L Harvey and others [2023] EWHC 2406 (Ch) (6 October 2023) will be of interest to share valuers. In a commercial dispute between individuals an independent share valuation was required. One of the parties challenged the...

HMRC met burden of proof in making discovery assessments.

Residential SDLT rates applied to purchase of a house with eight-acre field.

The VAT treatment of repatriating dead bodies.

Procedure - application to amend defence: Mercy Global Consult Ltd (in liquidation) v A Adegbuyi-jackson and others [2023] EWCA Civ 1073 (4 October 2023) is not a tax case as such but will be of interest to litigators and some VAT practitioners. The...