CASES

VAT treatment of loan administration services

Judicial review of application of extra-statutory concessionIn Murphy and another v HMRC [2021] EWHC 1914 (Admin) (13 July 2021), the High Court found that HMRC had interpreted ESC D18 on the treatment of beneficiaries receiving income from...

No right to attend third party information notice application hearing

Annex was not suitable for use as a single dwelling for MDR purposes, Upper Tribunal rules

Trading loss relief, film rights scheme and closure notices

VAT invoice needed for recovery of VAT on postal charges

HMRC information noticesR Perlman v HMRC [2021] UKFTT 219 (TC) (22 June 2021) concerns what happens when a taxpayer self-assesses on the basis that he is non-domiciled but HMRC believes that he is UK domiciled. Here HMRC issued information notices to...

Supreme Court rules follower notice invalid

Settlement agreement and employment income

Exemption for management of SIFs