CASES

RD tax credits denied: In Strictly Money Ltd v HMRC [2024] UKFTT 866 (TC) (20 September), the judge dismissed the entire RD claim on the basis that no meaningful work was done in respect of the 1.4m expenditure on which...

Reliance on advisers held not to be reasonable excuse.

Mixed-use rates of SDLT applied.

ADR exit agreement was binding and enforceable.

VAT on legal services: In Visual Investments International Ltd v HMRC [2024] UKFTT 843(TC) (19September), the FTT dismissed an appeal against assessments disallowing VAT on legal services the appellant had claimed as input tax. In particular,...

No SDLT due on distributions of partnership and its properties following purchase of JPUT holding structure.

ECJ annuls EC’s ruling on UK CFC group financing exemption.

FTT upholds HMRC’s application of NIC host employer provisions.

Tax liability declaration rejected: The question of the correct procedure for dealing with loss claims where relief is claimed for a year which is not the same as the year in which the loss occurred has been a source of considerable litigation. The...

ECJ sets aside General Court’s State Aid judgment.