CASES

Another film partnership scheme fails

Mechanics of calculating top slicing relief

In Cider of Sweden Ltd v HMRC v Ernst Young LLP [2022] UKFTT 76 (TC) (18 February 2022), the FTT dismissed EY's application for disclosure to them of various documents (such as the notice of appeal, HMRC's statement of case and any further...

SDLT: no reasonable enjoyment requirement for gardens and grounds

Oil payments taxable in UK

Correct recipient of a supply unaffected by potentially abusive arrangements

Discovery assessments

In Y4 Express Ltd v HMRC [2022] UKUT 40 (TCC) (17 February 2022), the UT dismissed the taxpayer’s appeal, upholding the FTT’s decision that arrangements allowing the appellant to use someone else's Royal Mail account for high-volume customers did not...

HMRC powers to remove companies from VAT groups

FTT allows Adrian Chiles’ IR35 appeal