Other cases that caught our eye: 4 October 2024

VAT on legal services: In Visual Investments International Ltd v HMRC [2024] UKFTT 843(TC) (19 September) the FTT dismissed an appeal against assessments disallowing VAT on legal services the appellant had claimed as input tax. In particular there was no direct and immediate link between the supply to which the VAT relates and a taxable supply that has been made or will be made by the claimant. The decision is a reminder that Sofology Ltd v HMRC [2022] UKFTT 153 (TC) includes a helpful analysis of decisions of senior courts in relation to the direct and immediate link issue.

Opting out of costs regime: The Best Connection Group Ltd v HMRC [2024] UKFTT 846 (TC) (11 September) raises an important point about costs. Where a case is categorised as complex by the tribunal the winning party is entitled to claim its costs: however an appellant has...