CASES

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.

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...