CASES

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...

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