APPEALS

High Court dismisses claim for declaratory relief in relation to failed film partnership scheme

Mixed-use SDLT appeal failed 

Pre-registration input tax recovery: Aspire in the Community Services Ltd v HMRC [2024] UKFTT 176 (TC) (27 February 2024) is a complex procedural dispute about pre-registration VAT recovery. A business has no automatic right to recover input tax on...

High Court considers FII GLO limitation period.

Application to be joined as a party: The APP Accounting Group Ltd v Uberdev Ltd and another [2024] UKFTT 100 (TC) (25 January) is a case management decision in which the FTT allowed an application for a third party (TAAG) to be added to an appeal as...

Application for a stay.

UT sets aside FTT’s direction that preliminary proceedings in the taxpayer’s appeal be heard in private.

New evidence after appeal: In Octagon Green Solutions v HMRC [2023] UKUT 268 (TCC) (6 November 2023), the company made a very late appeal against a landfill tax assessment but argued that it had a reasonable excuse, as HMRC had agreed not to take any...

Application to amend grounds of appeal refused.