CASES

Evidence that is required to support a claim to recover VAT

FTT strikes out appeals

Timing of paying dividends: Those who advise owner-managed companies will know that there is often informality in the way in which dividends are paid and declared. In most cases this does not create problems but where things go wrong establishing...

CJEU confirms loan sub-participations are VAT exempt

Failed EBT scheme rewards are recoverable transactions

HMRC’s entitlement to refuse input tax whilst claim verified

Interaction of civil and criminal law: R Binfield v HMRC [2022] UKFTT 364 (TC) (6 October 2022) is a good example of the sometimes difficult interface between the civil and criminal aspects of tax disputes. The taxpayer (via an LLP) had entered into...

Unilateral relief for US withholding tax allowed when treaty relief not applicable

Sale and leaseback agreement could qualify as VAT invoice