CASES

SDLT sub-sale scheme fails 

Whether what was constructed was used for a relevant charitable purpose

Self-assessment EIS relief claim despite lack of EIS3 certificates was careless

Whether negligent tax advice time-barred: S Etroy and another v Speechly Bircham LLP [2023] EWHC 386 (Ch) (23 February 2023), is not a tax case as such but will be of interest to many private client advisers. The context is advice relating to the...

A matchmaking service not a supply of ‘consultancy’ for VAT purposes 

CJEU provides preliminary ruling that the UK’s group transfer rules are compliant with EU law 

Zero rating and the healthiness of food

Discovery assessments and carelessness: In S Rizvi v HMRC [2023] UKFTT 124 (TC) (13 February 2023), the taxpayer had made multiple claims for enterprise investment scheme (EIS) relief, despite not holding an EIS3 for any of the investments. HMRC...

Court of Appeal finds taxpayer was ‘entitled to’ income under film rights scheme 

VAT recovery denied on basis of connection with fraud was not ‘deliberate’ conduct