CASES

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

Dividend payment dates: In Gould v HMRC [2022] UKFTT 431 (TC) (1 November 2022), two brothers held equal numbers of shares in their family company and wanted to extract 20m each by way of dividend. For their own tax reasons, it suited them to...

Retail vouchers given away free to employees did not result in deemed VAT charge

Declared but withheld dividends were not taxable income

SDLT scheme ruled ineffective

Joint objection to judicial review claim transferring to Leeds from London rejected

Termination payment: In Mrs A v HMRC [2022] UKFTT 421 (TC) (14 November 2022), the taxpayer agreed a compromise settlement with her employer for a sum in excess of 1m. A relatively small amount was agreed as non-taxable compensation for injury...

Out of time appeal rejected, despite strong legal case

Customs declarations determine which party is liable for import VAT

Reasonable excuse: N Futcher v HMRC [2022] UKFTT 401 (TC) (3 November 2022) makes rather sad reading. The appeal was against a late return penalty: not the standard penalty for late submission of a self-assessment return but the much higher penalty...

Works performed by public authority not carried out in the course of an economic activity

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