CASES

Upper Tribunal confirms preference shares were ordinary share capital for tax purposes

Transfer of assets abroad

State-funded education is a supply for consideration

PCNs must state tax due

Taper reliefR Lee and another v HMRC [2020] UKUT 363 (TCC) (21 December 2020) is a case about the way taper relief was calculated when an asset changes its status from a non-business asset to a business asset. Taper relief is now only of historic...

Court of Appeal decides Jersey subsidiaries were UK-resident.

Transfer of assets between group members

CJEU referral on validity of EU VAT regulations 

Single account required for VAT bad debt relief  

Judicial review challenge to loan chargeIn R (oao Cartref Care Home Ltd and others) v HMRC [2020] EWCA Civ 1744 (18 December 2020), the Court of Appeal refused application for permission to appeal against High Courts decision to refuse...