CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

VAT sporting exemptionIn Cambridge University Boathouse Ltd v HMRC [2021] UKFTT 382 (TC) (28 October 2021), the FTT held that the ultimate beneficiaries of the supply of a boathouse to numerous rowing clubs were the clubs, as the taxpayers contended,...

Court of Appeal rules on penalties appeal and abuse of process

Is swimming a subject ordinarily taught in a school or university?

Whether payment was consideration for the grant of a lease

Appeal against information notice

Proportion of accommodation costs referable to duties of employment

High income child benefit charge appeals

Application to strike outIn S Cormack v HMRC [2021] UKFTT (TC) (TC08289) (4 October 2021) is one of those cases where it would be fascinating to go behind the rather bare facts of the reported decision and find out what really happened. Essentially...

HMRC and appellants must appoint joint experts

Late claim for non-trading loan relationship deficit fails

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