CASES

IR35: broadcaster not in business on own account

Schemes notifiable under DOTAS 

Tie breaker test in double tax treaties

Failed avoidance scheme, insolvency and directors' duties

Supreme Court allows deductions for share option debit 

FTT refusal to strike out appeal to be reconsidered.

Guidance on APN time limits

VAT not chargeable on certain mail services

Penalty mitigation Atlas Garages (Morpeth) Ltd v HMRC [2022] UKFTT 101 (TC) (17 March 2022) raises a small but important point about penalty mitigation. The maximum penalties which can be charged for incorrect returns can be reduced by refence to...

Our pick of interesting case decisions handed down to date this year.1. Embiricos: partial closure notices must state tax dueIn Embiricos v HMRC [2022] EWCA Civ 3 (reported in Tax Journal, 21 January 2022), the Court of Appeal upheld...