Other cases that caught our eye: 4 June 2021

Relevance of criminal conviction to an appeal against an assessment

In S Munir v HMRC [2021] EWCA Civ 799 (26 May 2021) the Court of Appeal found that the FTT had erred in its decision not to strike out the appellant's case because it had failed to take into account all the relevant facts surrounding the conviction which should have been resolved against the appellant who had no reasonable prospect of showing he was not the holder of the goods. Read the decision.

VAT deductions on mixed use assets

In the joined cases of Finanzamt N (Communication de l’affectation) (Case C-45/20) and Finanzamt G (Communication de l’affectation) (Case C-46/20) (20 May 2021) the advocate general opined that a VAT system which refused an input tax deduction on the basis that the decision to allocate the input VAT on mixed used assets was not communicated to the tax authority...