CASES

Admission to agricultural show qualified for fundraising exemption

HICBC and discovery

Limitation and conflict of laws: Axa Sun life plc and others v HMRC [2023] EWHC 944 (Ch) (26 April 2023) is one of those cases which makes virtually no sense when looked at in isolation: even those familiar with the background are likely to find it...

Football agent’s fees were outside the scope of UK VAT in full 

Turmeric shot is not a beverage  

Information notice under penalties for enablers of defeated tax avoidance legislation upheld

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