CASES

Stenhouse on the FTT's jurisdiction and EPEM on the VAT exemption for medical care.

Payment to EBT was earnings 

Establishing domicile and whether tax loss due to carelessness

‘Rent to rent’ accommodation provider within TOMS 

Whether a company director’s remuneration is within the scope of VAT

HMRC barred from proceedings for non-compliance with unless order

Petroleum revenue tax (PRT) and subsidiary argumentIn HMRC v Perenco UK Ltd [2023] UKUT 169 (TCC) (19 July 2023), the UT dismissed HMRC's appeal against the FTT decision. Consequently, expenditure incurred by the taxpayer during the relevant period...

Shadow directorships and unjust enrichment: In DMWSHNZ Ltd (in liquidation) and the liquidators thereof v Bank of Scotland plc [2023] CSOH 47 (13 July), the Court of Session (Scotland) opined that a case against Bank of Scotland on grounds...

Payment for asset transfer between connected parties was a distribution

Expenses were not incurred in the performance of duties of employment