CASES

Double tax treaty did not confer UK taxing rights to oil royalty payments.

Input tax on free pandemic PPE denied as not directly linked to a taxable supply.

Carry back of corporation tax losses: In Civic Environmental Systems Ltd v HMRC [2023] EWCA Civ 722 (26 June 2023), the taxpayer company had made a claim to carry back corporation tax losses to a previous accounting period (which generated a...

Information notice upheld relating to property transactions in the UK.

Penalties upheld despite related VAT assessments being out of time. 

Late filing penalties re ATED return.

FTT jurisdiction and strike-out.

Six-month delay seals fate of £1.4m income tax late payment penalty appeal

Corporate tax assessment against property developer upheld