CASES

Deductibility of payments in settlement of regulatory breachesIn BESCommercial Electricity Ltd vHMRC [2021] UKFTT 456 (TC) (3 December 2021), the FTT held that payments made pursuant to a settlement agreement with OFGEM following regulatory...

Entitlement to treat an amount paid for a supply as input tax

Loan charge: High Court refuses taxpayer’s permission for judicial review

Domicile and partial closure notices

Entrepreneurs’ relief claim upheld on business premises disposal

Whether legal expenses deductible

VAT on professional fees connected to share sale

VAT on option to terminate lease earlyVentgrove Ltd v Kuehne + Nagel Ltd [2021] CSOH 129 (22 December 2021) is a notable order of the Court of Session interpreting the terms of a lease between a landlord and tenant containing a break option in return...

Tax recovery on portfolio dividendsIn The Applicants in the Post Prudential Closure Notice Applications Group Litigation v HMRC [2021] UKFTT 459 (TC) (24 November 2021), the FTT considered eight test cases that dealt with a series of issues arising...

Matchmaking service was ‘service of consultants’ and/or ‘provision of information’