CASES

Failure of remuneration scheme

Single account required for VAT bad debt relief

VAT on retail vouchers to employeesIn GE Aircraft Engine Services Ltd v HMRC (Case C-607/20) (27 January 2022), the advocate general of the CJEU provided her views on the requirement to account for VAT on services given away free of charge in the...

SDLT: Grant of call option was not an ‘other transaction’ within the old sub-sale

CGT: allowable expenditure 

VAT treatment of parking penalties 

HMRC guidance is not bindingIn Megablue technologies Ltd (in liquidation) v HMRC [2022] UKFTT 24 (TC) (18 January 2022), the FTT dismissed the taxpayer's appeal. HMRC had not paid an R&D tax credit within the timescales set out in its guidance, and...

Car allowance scheme payments disregarded for employer NICs

Multiple dwellings relief denied

Late appeal granted