CASES

Contractor loan scheme: P Sheth v HMRC [2023] UKFTT 368 (TC) (13 April 2023), is an appeal against assessments raised on a taxpayer who had used a contractor loan scheme. Unsurprisingly, the FTT found that the principle established in the Rangers...

Extended ‘offshore’ deadlines for assessments found to be consistent

Substantial tax bill on employee subsistence payments cancelled by FTT

HMRC within its rights to deem option to tax effective despite lack of permission

Judicial knowledge of Scottish law

UK taxation of a foreign dividend: In J Buckingham v HMRC [2023] UKFTT 358 (TC) (4 April 2023), the taxpayer held shares in the Dr Pepper Group, which was merged with another company using a Delaware special purpose vehicle. A special dividend was...

IR35, partnerships and direct contracts

Upper Tribunal confirms presenter’s services to ITV were within IR35

CJEU distinguishes between the VAT position of local authorities and businesses

Participators’ loan was released when settlement agreement made