In Airtours, the Court of Appeal held that a company could not deduct VAT incurred on fees it had paid under a tripartite contract between the company, its accountants and lenders, because the accountants had provided their services to the lenders. In Vodafone Group Services, the FTT held that a taxpayer could amend the basis and reasons for its repayment claim under VATA 1994 s 80 even after the relevant time limit for making a claim had expired. In HSM Law, the FTT held that the transfer of all of the assets of a liquidated law firm, other than its employees and clients, did not constitute a TOGC. In Emblaze Mobility Solutions, the FTT considered the extent of the power of the tribunal to award interest under the (now repealed) VATA 1994 s 84(8).
