CASES

Dip pot formed part of single supply of takeaway food subject to VAT.

Procedure for assessing penalties:IMajid v HMRC [2024] UKFTT 491 (TC) (25 May) is what might be seen as a routine appeal against a penalty determination, but there is one point of general interest. An officer of HMRC had spoken to the...

Court of Appeal affirms a wide application of the loan relationships unallowable purpose test.

UT remits IR35 case back to FTT for not fully applying Atholl House.

UT dismisses gilt strips scheme appeal.

VAT and fixed establishments.

Anti-abuse provision in UK/Ireland double tax treaty did not apply.

Business investment relief withdrawn due to director’s loan account.

Healthcare service provided in prisons was a single supply for VAT.

UT strikes out £14m HMRC information notice penalty application.