CASES

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

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).