CASES

Claim for repayment of SDLT must be within the normal 12-month deadline

Court of Appeal denies enterprise zone allowances

Validity of notifications of claims for breach of warranty upheld

Self-employed status under CIS

VAT treatment of NHS trust car parks

Property with public right of way was not mixed use for SDLT purposes 

Input VAT claims allowed on vouchers

Taxpayer’s application to amend grounds of appeal rejected

Oil ring-fence: The decision of the Court of Appeal of the Falkland Islands in Sentinel Marine Falkland Islands Ltd v The Commissioner of Taxation (SC/CIV/03/21) (12 October 2022) concerns the scope of the oil ring-fence in the Falkland Islands....

B Davies and others v HMRC