CASES

Upper Tribunal upholds discovery assessment 

VAT and place of supply for matchmaking services:InHMRC v Gray Farrar International LLP[2023] EWCA Civ 121 (13 February 2023), the CA upheld HMRCs appeal from the UT and reinstated the FTTs decision. The UT had...

Privilege in the context of third party notices

VAT recoverable on consumable goods used in surgery 

FTT publishes interlocutory decision following third party application

Non-refundable NICs for pension: In S Garwood v HMRC [2023] UKFTT 75 (TC) (23 January 2023), the appellant’s wife (R) died within days of reaching state pension age after having paid class 3 voluntary NICs to ensure that she would be entitled to the...

Amounts gifted to repay loans were earnings from former employment

IR35 did not apply to rugby commentator

VAT incurred when raising funds for acquisitions

Late filing and importance of evidence: How do you prove a negative? That was the crux of the dispute in N Burley v HMRC [2023] UKFTT 59 (TC) (17 January 2022). The taxpayer was issued with a number of penalties, totalling over £250,000, for...