CASES

FTT jurisdiction and strike-out.

Six-month delay seals fate of £1.4m income tax late payment penalty appeal

Corporate tax assessment against property developer upheld

Mixed use SDLT claim succeeds

SEIS: D Hamill v HMRC [2023] UKFTT 451 (TC) (23 May 2023)is another in what is now becoming a long line of cases relating to the various coronavirus support measures. The taxpayer, a litigant in person, had applied for and received a payment...

Late filing penalties re ATED return: In Hughes Property Partners Ltd v HMRC [2023] UKFTT 453 (TC) (25 May), the FTT dismissed the taxpayers appeal against late filing penalties charged under FA 2009 Sch 55 for filing of an ATED return eight...

Special circumstances

VAT relief on bad debts

Withholding tax was due on interest paid by UK resident borrower on recurring loans

No legitimate expectation where clearance request was materially inaccurate and misleading