CASES

VAT overpayment interest due following legislative error

Administration of estates: In N Hall v HMRC [2023] UKFTT 32 (TC) (10 January 2023), a widow died and in her will granted an unrelated individual who had provided her with considerable practical support during her declining years the right to live in...

Gold bullion awarded to directors constituted earnings and was not deductible

Expenses paid to workers by an umbrella company were not deductible 

DOTAS penalty was out of time 

NIC personal liability notice upheld 

HICBC appeal fails despite HMRC ‘misdirection’ 

Transfer of business: In 2 Green Smile v HMRC [2023] UKFTT 15 (TC) (20 December 2022), the issue was the timing of the transfer of business from a partnership to a company. The date was important both for determining who was responsible for tax on...

Payments under ‘dividend replacement scheme’ were distributions

Partnership profit dispute referral timed out and invalid