APPEALS

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

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...

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.