CASES

Court of Appeal restores FTT decision on trading with a view to profit.

Supreme Court allows HMRC appeal on validity of enquiry notice sent to taxpayer’s old address.

No private law right to VAT invoices.

Tax avoidance scheme and doctrine of mistake.

Supreme Court rules on FII litigation

Discovery assessment: information available to hypothetical officer

SDLT: no MDR for land with planning permission

EU state aidIn Nike and Converse v European Commission (Case T-648/19) (14 July 2021), the General Court of the EU dismissed an action for annulment of the Commissions decision in 2019 to open an in-depth investigation to examine tax rulings...

SDLT returns and time limits

NICs on LLP’s LTIP bonus scheme