CASES

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

Broader interpretation of disguised remuneration codeIn Strategic Branding v HMRC [2021] UKFTT 474 (TC)(1 December 2021), the FTT dismissed the taxpayer's appeal and held that contributions to a remuneration trust were not deductible and amounts...