CASES

Whether services supplied to members of a SIPP were exempt from VAT.

Successful judicial review claim on VAT concession.

HMRC’s statement of case not deficient.

DOTAS, late appeal against scheme ref number: Hive Umbrella Ltd v HMRC [2023] UKFTT 753 (TC) (7 September 2023) is another DOTAS case in which the FTT permitted the taxpayer's appeal despite there being no good reasons for the delay (which the FTT...

Salaried member rules not applicable to all members of LLP

Loss of share options on company merger not covered by termination payment exemption

Valuation of property and goodwill

Belgian excess profits scheme is unlawful state aid: In Belgium v Commission (Case T-131/16) (20 September 2023), the General Court held that the European Commission was correct to rule that a scheme which exempted excess profits by Belgian...

Non-residential rates of SDLT did not apply to transactions involving a reservation agreement.

Deliberate penalties not due on s 455 charge.