CASES

HMRC can argue new issue before CA

CJRS: Zoe Shisha Events Ltd v HMRC [2023] UKFTT 398 (TC) (5 April 2023), is another in what is now a series of cases on the coronavirus job retention scheme – more commonly know as the furlough scheme, under which HMRC paid 80% of the wages of a...

Tax barrister advising film scheme did not have a duty of care to investors

Admission to agricultural show qualified for fundraising exemption

HICBC and discovery

Limitation and conflict of laws: Axa Sun life plc and others v HMRC [2023] EWHC 944 (Ch) (26 April 2023) is one of those cases which makes virtually no sense when looked at in isolation: even those familiar with the background are likely to find it...

Football agent’s fees were outside the scope of UK VAT in full 

Turmeric shot is not a beverage  

Information notice under penalties for enablers of defeated tax avoidance legislation upheld

Contractor loan scheme: P Sheth v HMRC [2023] UKFTT 368 (TC) (13 April 2023), is an appeal against assessments raised on a taxpayer who had used a contractor loan scheme. Unsurprisingly, the FTT found that the principle established in the Rangers...