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VAT
Multiple dwellings relief claim fails due to lack of suitable washing facilities
S Ogborn (
TC8263
)
Referee employment status dispute remitted to First-tier Tribunal
CRC v Professional Game Match Officials Ltd, Court of Appeal, 17 September 2021
Purpose of a business activity must be to generate an income
Babylon Farm Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 8 September 2021
Purpose of loan relationships
Kwik-Fit Group Ltd and others (
TC8226
)
Cars were made available to employees
Smallman and Sons Ltd; L Garrity; B Garrity (
TC8242
)
VAT treatment of membership fees and nature of philanthropy
United Grand Lodge of England (
TC8250
)
Wrong form submitted to claim seed enterprise investment relief
Fashion on the Block Ltd (
TC8248
)
No need to set aside lower tribunal’s decision
D Ketley v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 1 September 2021
Non-compliance was due to adviser’s administrative error
J Gough (
TC8218
)
No reasonable excuse for submitting late VAT returns and payments
One Motion Logistics Ltd (
TC8206
)
Sales of building plots were trading transactions
H Whyte (
TC8215
)
Grant of option was not employment related
Vermilion Holdings Ltd v CRC,
Court of Session
, 20 August 2021
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Association launches top ten asks to improve tax system
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Proper consultation would save confusion and upset
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