CASES

Operation of gross-up provisions

Court of Appeal dismisses claim to unwind avoidance scheme

CJRS: What is the true cost of a social media publication? In this rather sad story, £9,486.38. Glo-Ball Group Ltd v HMRC [2023] UKFTT 435 (TC) (22 May 2023) concerns the coronavirus job protection scheme, under which HMRC would pay 80% of the wages...

Late appeal allowed: C Horder v HMRC [2023] UKUT 106 (TCC) (11 May 2023) is an unfortunate case in which an unpaid director of a company, who accepted that he was a patsy for the companys shadow director, found himself liable to...

Court of Appeal rejects HMRC’s interpretation of extra statutory concession 

Capital allowances on hydroelectric scheme 

Payment to shareholder of property disposal gain constituted a distribution  

Our pick of interesting cases from recent months.

VAT exemption and alternative providers of education

Restricted share units were part of employee package and not consideration for sale of shares