FTT

A new Finance Act and several recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).

Adam Craggs and Liam McKay (RPC) provide a refresher guide.

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

Application to strike out MDR claim rejected: HMRC has had a high level of success in appeals involving multiple dwelling and mixed used SDLT reliefs. In Newsand Ltd v HMRC [2024] UKFTT 221 (TC) (13 March 2024), HMRC sought to build on those...

Estoppel in tax disputes: In A Cattrell v HMRC [2024] UKFTT 67 (TC) (16 January 2024), the FTT dismissed the taxpayer's appeal against the validity of HMRC's closure notice in respect of an enquiry into the taxpayer's self-assessment return (which...

Court of Appeal rules that ‘hire cap’ under the oil contractor regime applied to restrict CT deduction. 

Meaning of medical care for purposes of VAT exemption.

Residence and the UK/USA double tax treaty.