CASES

Settlement award was a taxable termination payment.

Penalty for non-compliance with information notice.

Pre-Brexit references to CJEU remain binding on UK courts.

HMRC v Volkerrail Plant Ltd and others [2022] UKUT 78 (TCC) (7 March 2022), the UT allowed HMRC’s appeal and remade the FTT’s decision. It held that the UK’s rules on cross-border group relief, as in force at the relevant time, were not compatible...

No duty of care owed by QC for film scheme advice

Gas cavities were not plant

No retrospective reliance on concessionary VAT treatment

Third party access to documents in another taxpayer's litigation

Reasonable excuse

Court of Appeal considers limitation period for mistakes of law