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Admin
Avoidance
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Investments
VAT
Satisfaction of a debt does not constitute recovery
T Bunting (
TC9121
)
Taxpayer sold house to pay disputed tax
B Erridge (
TC9122
)
Sports nutrition bars do not qualify for zero rating
Duelfuel Nutrition Ltd (
TC9055
)
Claims were contrary to the furlough scheme
Aemtrie Limited, Aemyrie Holdings Limited, and True Wood Grills Limited (
TC9116
)
Football commentator loses IR35 appeal
McCann Media Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 5 April 2024
Mega marshmallows are not confectionery
CRC v Innovative Bites Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 4 April 2024
Input tax on supply of black box to policyholder is not recoverable
WTGIL Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 26 March 2024
Nakd bars are standard-rated confectionery
WM Morrison Supermarkets plc (
TC9095
)
No grounds for a protective costs order
The executors of the estate of P Linington and another v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 March 2024
Distributions had the nature of income
A Beard v HMRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 March 2024
Intra-group services and time of supply
Prudential Assurance Company Ltd v CRC,
Court of Appeal
, 26 March 2024
Shares not eligible for SEIS relief
Coconut Animated Island Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 March 2024
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