CASES

Changes to terms of essay writing service did not change VAT result.

FTT refuses indemnity costs and orders detailed assessment of costs.

SDLT, whether property suitable as a dwelling: Henderson Acquisitions Ltd v HMRC [2023] UKFTT 739 (TC) (31 August 2023) is another case on whether a property is suitable for use as a dwelling. The FTT dismissed the appeal against HMRC's refusal of a...

Can HMRC rely on a principle of EU law to cancel a VAT registration? 

Payments in lieu of penalties are non-deductible.

Judicial review.

EBTs and penalties for inaccuracies in returns: Delphi Derivatives Ltd v HMRC [2023] UKFTT 722 (TC) (18 August) is the second decision on the Clavis Herald avoidance scheme in recent weeks. The scheme involved an EBT but its structure was...

Share exchange scheme was not the main purpose to avoid CGT

Substantial shareholding exemption not available

Film partnership: £11m loss relief denied