CASES

Customs declarations determine which party is liable for import VAT 

Upper Tribunal confirms FTT’s disclosure direction

PAYE liabilities after selling business: In S Siva v HMRC [2022] UKFTT 344 (TC) (20 September 2022) is a rather unfortunate case where something went wrong and the taxpayer didnt fix it properly. A business was sold to an employee but the...

Our pick of interesting cases from the last quarter (listed below in chronological order).

Unilateral relief: In Aozora GMAC Investment Ltd v HMRC [2022] UKUT 258 (TCC) (23 September), the UT agreed with the FTT’s decision that the relevant legislation at the time, ICTA 1988 s 793A(3) (now found in TIOPA 2010 s 11(3)), did not prevent the...

Court of Appeal reverses UT decision on trustees’ business asset disposal relief

FTT erred in approach to determining value of benefit

Intra-group payment services were exempt

Application to set aside FTT decision

Intra group disposals of capital assets and intangible fixed assets