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CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

Taxpayer’s carelessness did not result in a loss of tax 
Calculating CJRS payments: We have seen a number of cases recently concerning the furlough (CJRS) scheme. Most of these have been about whether an employee meets the eligibility requirements. Ark Angel Ltd v HMRC [2023] UKFTT 705 (TC) (4 August 2023)...
Corporate exit charges should be payable by instalments.
No error by FTT in applying unallowable purpose rules.
Lead cases, pensions, discovery, reliance on adviser, surcharges for late VAT payment and more.

Upper Tribunal takes robust view of exceptional circumstances for statutory residence test.

VAT on professional fees connected to share sale.

Publication of disguised remuneration scheme information.

Liability of directors on company insolvency due to failed avoidance scheme 

Stenhouse on the FTT's jurisdiction and EPEM on the VAT exemption for medical care.
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