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Intermediaries legislation does not apply
CRC v Atholl House Productions Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 18 February 2021
Consideration is the cash payment, not the annuity
D Hannah and C Hodgson v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 2 February 2021
Fundamental requirements of an invoice for input tax claim
Tower Bridge GP Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 February 2021
Exempt loans or taxable supplies of building services?
GLS Ltd (
TC7985
)
Failure to heed warnings about pension changes
R Bateson (
TC8013
)
Uber drivers are workers
Uber BV and others v Aslam and others,
Supreme Court
, 19 February 2021
An honest belief can be a reasonable excuse
Westow Cricket Club v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 10 February 2021
Agent’s failure is not a reasonable excuse
K Beben (
TC7957
)
Output tax on income from driving lessons
H Edebiri trading as TT Trading (
TC7988)
Ramsay applies to transactions
S Clipperton; S Lloyd (
TC7998
)
Expenditure on plant is allowable
CRC v SSE Generation Ltd,
Court of Appeal
, 1 February 2021
HMRC was correct to cancel MOSS registration
Krystal Hosting Ltd
(TC7923)
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