CASES

Late appeal allowed: C Horder v HMRC [2023] UKUT 106 (TCC) (11 May 2023) is an unfortunate case in which an unpaid director of a company, who accepted that he was a patsy for the companys shadow director, found himself liable to...

Court of Appeal rejects HMRC’s interpretation of extra statutory concession 

Capital allowances on hydroelectric scheme 

Payment to shareholder of property disposal gain constituted a distribution  

Our pick of interesting cases from recent months.

VAT exemption and alternative providers of education

Restricted share units were part of employee package and not consideration for sale of shares

HMRC can argue new issue before CA

CJRS: Zoe Shisha Events Ltd v HMRC [2023] UKFTT 398 (TC) (5 April 2023), is another in what is now a series of cases on the coronavirus job retention scheme – more commonly know as the furlough scheme, under which HMRC paid 80% of the wages of a...

Tax barrister advising film scheme did not have a duty of care to investors