Multiple supplies: The issue in GAP Group Ltd v HMRC [2023] UKFTT 970 (TC) (2 November 2023) was whether a plant hire company was making multiple supplies of plant hire and red diesel. The effect would be that the plant hire was standard rated but...
Costs recovery: In S Hook and others [2023] UKFTT 960 (TC) (8 November 2023), the taxpayer made an unsuccessful order for the recovery of costs arising out of the adjournment of a tribunal hearing. The decision includes a discussion of unreasonable...