CASES

Discovery assessments where agent was not authorised to file returns 

Deliberate behaviour: In CPR Commercials Ltd v HMRC [2023] UKUT 61 (TCC) (7 March 2023), the UT upheld the taxpayer’s appeal against the FTT’s decision that its failure to correctly account for VAT was deliberate. The taxpayer zero-rated its...

CJEU upholds validity of EU law in OnlyFans case

HMRC ordered to issue closure notice

Discovery assessment issued during enquiry window was invalid

Group relief and EU lawdevelopment: In Volkerrail Plant Ltd v HMRC [2023] EWCA Civ 210, the Court of Appeal (CA) held that ICTA 1988 s 403D(1)(c), a provision in the UKs group relief rules in force at the relevant time, was...

Supreme Court finds that digital newspapers are not ‘newspapers’ for VAT purposes 

SDLT sub-sale scheme fails 

Whether what was constructed was used for a relevant charitable purpose

Self-assessment EIS relief claim despite lack of EIS3 certificates was careless