CASES

Burden of proof on HMRC assessments

Supreme Court rules on Ramsay and business rates

Guarantee rights in a company are not shares

Court of Session finds for HMRC on disapplication of the option to tax

Costs in complex category caseIn Roger Preston Group Ltd v HMRC [2021] UKFTT 132 (TC) (4 May), the FTT: (i) rejected the appellant’s argument that its costs (to be paid by HMRC as the appellant was the successful party in the substantive proceedings)...

Supreme Court finds taxpayer had not made deliberate inaccuracy, but dismisses concept of staleness

Entrepreneurs’ relief claim failed where trade not yet started

State aid: Luxembourg wins Amazon but loses in Engie

Tax avoidance is deliberate behaviourIn A Outram and another v HMRC [2021] UKFTT 126 (TC) (27 April 2021), the taxpayers who knowingly entering into an avoidance scheme were found to have acted deliberately with a view to claiming non-existent losses...

Whether cake for VAT purposes