CASES

Rectification of legal documents

Penalties on late filing of ATED return

Valuation of property developmentIn Z Denning and others v HMRC [2021] UKUT 76 (LC) (8 April 2021), the Upper Tribunal (Lands Chamber) decided on a valuation of two care homes as a preliminary issue in a first-tier tax tribunal appeal against SDLT...

Supreme Court rules that sale and leaseback did not trigger VAT charge

Capital allowances not available on satellite launch costs

No reasonable enjoyment requirement for gardens and grounds

Extent of the exemption for insurance

Historic VAT bad debt relief claimsIn Saint-Gobain Building Distribution Ltd v HMRC [2021] UKUT 75 (TCC) (29 March 2021), the UT ruled that the FTT had been entitled to decide, on the evidence, that the taxpayer had not established that it had not...

Our pick of interesting cases reported this year.

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