CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

Deliberate behaviour: In CPR Commercials Ltd v HMRC [2023] UKUT 61 (TCC) (7 March 2023), the UT upheld the taxpayer’s appeal against the FTT’s decision that its failure to correctly account for VAT was deliberate. The taxpayer zero-rated its...

CJEU upholds validity of EU law in OnlyFans case

HMRC ordered to issue closure notice

Discovery assessment issued during enquiry window was invalid

Group relief and EU lawdevelopment: In Volkerrail Plant Ltd v HMRC [2023] EWCA Civ 210, the Court of Appeal (CA) held that ICTA 1988 s 403D(1)(c), a provision in the UKs group relief rules in force at the relevant time, was...

Supreme Court finds that digital newspapers are not ‘newspapers’ for VAT purposes

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...

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