CASES

Reverse charge applies on taxable person’s non-business costs.

CJEU rules on ‘reverse Skandia’

Underground gas storage cavities not plant

ATED late filing penalties

Domicile and deathThe case of D Austin v G Mitchell and another [2020] EWHC 3486 (Ch) (14 August 2020), which has recently been published although it was heard last year, is not a tax case but will be of interest to private client practitioners...

Spain’s tax regime for football clubs was notifiable state aid

Closure notice applications denied

Supply of investment management services within VAT group

Accommodation provided as part of single supply of care was exemption

False declaration of income tax, unjust enrichment and proprietary claimsXL Insurance Company SE v IPORS Underwriting Ltd and others [2021] EWHC 474 (Comm) (4 March 2021) is not strictly a tax case but may be of real interest to tax practitioners....