CASES

Domicile status procedure: E Embericos v HMRC [2022] UKFTT 464 (TC) (7 December 2022), may seem familiar to readers, as this is another skirmish in the long drawn-out procedural argument about the taxpayer’s domicile position. You may recall that...

Court of Appeal finds that expenditure ‘on the provision of’ items in List C qualifies for capital allowances

Loan relationships had unallowable purpose

Grazing and rewilding land was not residential for SDLT purposes

Dividend payment dates: In Gould v HMRC [2022] UKFTT 431 (TC) (1 November 2022), two brothers held equal numbers of shares in their family company and wanted to extract 20m each by way of dividend. For their own tax reasons, it suited them to...

Retail vouchers given away free to employees did not result in deemed VAT charge 

Declared but withheld dividends were not taxable income 

SDLT scheme ruled ineffective 

Joint objection to judicial review claim transferring to Leeds from London rejected