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Cjrs
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Cjrs
CJRS
Other cases that caught our eye: 15 November 2024
SDLT assessment and closure notice: The Wool House Ltd v HMRC [2024] UKFTT 997 (TC) (30 October) is quite an administrative tangle. The taxpayer paid SDLT on the normal single-property basis but then put in an overpayment relief claim, on the basis...
Other cases that caught our eye: 11 October 2024
R&D tax credits denied: In Strictly Money Ltd v HMRC [2024] UKFTT 866 (TC) (20 September), the judge dismissed the entire R&D claim on the basis that ‘no meaningful work’ was done in respect of the £1.4m expenditure on which...
Other cases that caught our eye: 6 September 2024
CJRS overclaims: Ark Angel Ltd v HMRC [2024] UKFTT 772 (TC) (22 August) is another in the continuing line of cases in which HMRC seek to recover amounts paid out under the CJRS (‘furlough’) scheme. The decision here is highly fact...
Other cases that caught our eye: 26 July 2024
Carried interest base cost shift: In N Millican v HMRC [2024] UKFTT 618 (TC) (5 July), the FTT upheld the taxpayer’s appeal that his disposal of an interest in a company did not fall within the special regime in the TCGA 1992 which applies...
Other cases that caught our eye: 19 July 2024
Collagen drink not food for VAT purposes: There have seen many cases over the years about the boundaries between cakes and biscuits for VAT purposes but the dispute in Bottled Science Ltd v HMRC [2024] UKFTT 592 (TC) (4 July) was over a more...
Other cases that caught our eye: 19 April 2024
UK Finco exemption: In UK and ITV plc v European Commission (Joined Cases T-363/19 and T-456/19) (11 April 2024), Advocate General Medina has opined that the CJEU should set aside the General Court’s judgment and annul the Commission’s...
Other cases that caught our eye: 8 September 2023
Calculating CJRS payments: We have seen a number of cases recently concerning the furlough (CJRS) scheme. Most of these have been about whether an employee meets the eligibility requirements. Ark Angel Ltd v HMRC [2023] UKFTT 705 (TC) (4 August 2023)...
Raystra Healthcare Ltd v HMRC
CJRS denied for employees omitted from RTI return.
Contentious tax: quarterly review
Constantine Christofi
Adam Craggs
Recent trends in the contentious tax world, by Adam Craggs and
Constantine Christofi (RPC).
Key issues for in-house tax teams: a checklist
Mark Ellis
James Egert
Chris Holmes
Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.
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The trials and tribulations of interest withholding tax
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The new UK PE, TP and UTPP rules: key questions
Mark Bevington
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Closing in on promoters of marketed tax avoidance scheme
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