Latest by Rebekka Sandwell

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Tax Tribunal confirms documents sought by HMRC were legally privileged

Published on 11 May 2022. By Rebekka Sandwell, Senior Associate

In Colin Wiseman v HMRC [2022] UKFTT 00075 (TC), the First-tier Tribunal (FTT) confirmed that certain documents which were requested by HMRC under paragraph 1, Schedule 36, Finance Act 2008, were subject to legal professional privilege (LPP) and should not be disclosed.

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V@ update - April 2022

Published on 28 April 2022. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

Welcome to the April 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Tax Tribunal dismisses third party application for disclosure of documents

Published on 13 April 2022. By Rebekka Sandwell, Senior Associate

In Cider of Sweden Ltd v HMRC and another [2022] UKFTT 00076 (TC), the First-tier Tribunal (FTT) dismissed an application by Ernst & Young LLP (EY) for disclosure of documents which related to appeal proceedings before the FTT between Cider of Sweden Ltd (CSL) and HMRC.

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V@ update - March 2022

Published on 31 March 2022. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

Welcome to the March 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Matchmaking services were subject to special place of supply rule for B2C consultancy services

Published on 16 March 2022. By Rebekka Sandwell, Senior Associate

In Gray & Farrar International LLP v HMRC [2021] UKUT 293 (TCC), the Upper Tribunal (UT) decided that matchmaking services supplied to clients outside the EU fell within Article 59(c) of Council Directive 2006/112/EC (the Principal Directive) and were therefore outside the scope of VAT.

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V@ update - February 2022

Published on 24 February 2022. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

Welcome to the February 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Expenses incurred in defending partners against criminal charges were incurred "wholly and exclusively" for the business and were deductible

Published on 16 February 2022. By Rebekka Sandwell, Senior Associate

In TR, SP and SR Rogers v HMRC [2021] UKFTT 0458 (TC), the First-tier Tribunal (FTT) decided that expenses incurred defending two of the partners of a partnership against criminal charges were incurred wholly and exclusively for the business of the partnership and the expenses were therefore deductible.

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V@ Update – January 2022

Published on 27 January 2022. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the January 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Quinn – Taxpayer entitled to claim enhanced research and development relief

Published on 26 January 2022. By Rebekka Sandwell, Senior Associate

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In Quinn (London) Ltd v HMRC [2021] UKFTT 0437 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal against HMRC's decision to refuse its claims for enhanced research and development relief (enhanced R&D relief), on the basis that the claimed expenditure was “subsidised” within the meaning of section 1138(1)(c), Corporation Tax Act 2009 (CTA 2009).

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Kishore – Court of Appeal rejects HMRC's strike out application

Published on 05 January 2022. By Rebekka Sandwell, Senior Associate

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In HMRC v Dhalomal Kishore [2021] EWCA Civ 1565, the Court of Appeal rejected HMRC's application to strike out the taxpayer's grounds of appeal against penalties for inaccuracies in VAT returns, as the application was an abuse of process.

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Vitol Aviation – Tribunal directs HMRC to issue closure notices where diverted profits tax review periods are ongoing

Published on 01 December 2021. By Rebekka Sandwell, Senior Associate

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In Vitol Aviation UK Ltd and others v HMRC [2021] UKFTT 0353 (TC), the First-tier Tribunal (FTT) granted the Applicants' application for closure notices in respect of corporation tax enquiries, notwithstanding that the review periods for diverted profits tax (DPT) notices were ongoing in respect of the same accounting periods.

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V@ Update – November 2021

Published on 25 November 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the November 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Shinelock Ltd – payment not deductible as a loan relationship debit

Published on 17 November 2021. By Rebekka Sandwell, Senior Associate

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In Shinelock Ltd v HMRC [2021] UKFTT 320 (TC), the First-tier Tribunal (FTT) decided that a payment made by a company to its former shareholder was not deductible as a loan relationship debit and accordingly there was no non-trading loan relationship deficit (NTLRD) to offset the chargeable gain realised on the disposal of a property.

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V@ Update – October 2021

Published on 28 October 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the October 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Vermilion Holdings – Court of Session confirms that the grant of a share option by an employer was not an employment related securities option

Published on 20 October 2021. By Rebekka Sandwell, Senior Associate

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In Vermilion Holdings Ltd v HMRC [2021] CSIH 45, the Court of Session overturned the decision of the Upper Tribunal (UT) and confirmed that an option granted by a company as part of a refinancing exercise was not an employment related securities option, for the purposes of section 471, Income Tax (Earnings and Pensions) Act 2003 (ITEPA).

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V@ Update – September 2021

Published on 30 September 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the September 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Tinkler – Supreme Court decides taxpayer is estopped from denying validity of HMRC enquiry

Published on 15 September 2021. By Rebekka Sandwell, Senior Associate

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In Tinkler v HMRC [2021] UKSC 39, the Supreme Court held that, due to the conduct of the taxpayer's advisers, the taxpayer was estopped by convention from denying that HMRC had opened a valid enquiry under section 9A, Taxes Management Act 1970 (TMA), when it had sent the notice of enquiry to the wrong address.

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JRO Griffiths – storage facility is plant for capital allowances purposes

Published on 08 September 2021. By Rebekka Sandwell, Senior Associate

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In JRO Griffiths Ltd v HMRC [2021] UKFTT 257 (TC), the First-tier Tribunal (FTT) held that a facility used to store potatoes was a plant, and that it met other conditions allowing it to qualify for capital allowances.

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V@ Update – August 2021

Published on 26 August 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the August 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Wilkes – HMRC's discovery assessments were invalidly issued 

Published on 18 August 2021. By Rebekka Sandwell, Senior Associate

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In HMRC v Jason Wilkes [2021] UKUT 150 (TCC), the Upper Tribunal (UT) dismissed HMRC's appeal against a decision of the First-tier Tribunal (FTT) which held that discovery assessments issued by HMRC to assess the high income child benefit charge (HICBC), were invalid.

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V@ update - July 2021

Published on 29 July 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the July 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Avonside Roofing – Tax Tribunal sets aside Schedule 36 information notice

Published on 28 July 2021. By Rebekka Sandwell, Senior Associate

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In Avonside Roofing Ltd v HMRC [2021] UKFTT 158 (TC), the First-tier Tribunal (FTT) set aside an information notice issued under paragraph 1, Schedule 36, Finance Act 2008 (the Notice), on the basis that the information and documents requested by HMRC were not reasonably required for the purpose of checking the recipient's tax position.

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V@ update - June 2021

Published on 24 June 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the June 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Tooth – Supreme Court rejects the concept of 'staleness' and confirms the meaning of 'deliberate'

Published on 16 June 2021. By Rebekka Sandwell, Senior Associate

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In HMRC v Tooth [2021] UKSC 17, the Supreme Court, in dismissing HMRC's appeal, confirmed that a discovery assessment issued under section 20, Taxes Management Act 1970 (TMA) will not be invalid because a large period of time had elapsed between the discovery being made and the assessment being issued by HMRC and that for a taxpayer to bring about a loss of tax as a result of a deliberate inaccuracy in a document there must be an intention to mislead HMRC.

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V@ update - May 2021

Published on 27 May 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the May 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Euromoney – Tribunal considers 'main purpose' test

Published on 19 May 2021. By Rebekka Sandwell, Senior Associate

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In Euromoney Institutional Investor PLC v HMRC [2021] UKFTT 0061 (TC), the First-tier Tribunal (FTT) upheld the appellant's appeal, finding that the avoidance of liability to tax was a purpose, but not the main purpose, or one of the main purposes, of the relevant arrangements, for the purposes of section 137(1), Taxation of Chargeable Gains Act 1992 (TCGA).

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V@ update - April 2021

Published on 29 April 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the April 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Bennedy's Developments – Tribunal allows taxpayer's appeal against daily penalties for late filing of ATED return

Published on 20 April 2021. By Rebekka Sandwell, Senior Associate

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In Bennedy's Developments Ltd v HMRC [2021] UKFTT 21 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeal against daily penalties for late filing of an Annual Tax on Enveloped Dwellings (ATED) return, issued under paragraph 4 of Schedule 55 to the Finance Act 2009 (FA 2009), but dismissed its appeal against a late filing penalty in respect of the same return, issued under paragraph 5 of Schedule 55.

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V@ update - March 2021

Published on 25 March 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the March 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Quentin Skinner – shares sold by trusts not eligible for entrepreneurs' relief

Published on 24 March 2021. By Rebekka Sandwell, Senior Associate

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In HMRC v The Quentin Skinner 2005 Settlement L and others [2021] UKUT 29 (TCC), the Upper Tribunal (UT) has held that, for the purposes of entrepreneurs' relief (ER) (now business asset disposal relief), section 169J(4), Taxation of Chargeable Gains Act 1992 (TCGA) requires a beneficiary to have been a qualifying beneficiary throughout a period of one year ending no earlier than three years before the date of disposal of settlement business assets by the trustees.

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V@ update - February 2021

Published on 25 February 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the February 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Bradford – Tribunal refuses HMRC's application for further and better particulars

Published on 24 February 2021. By Rebekka Sandwell, Senior Associate

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In Darren Bradford v HMRC [2021] UKFTT 2 (TC), the First-tier Tribunal (FTT) refused HMRC's application for the Appellant to provide further and better particulars of his grounds of appeal and directed HMRC to provide its Statement of Case.

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V@ update - January 2021

Published on 28 January 2021. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the January 2021 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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Development Securities – Court of Appeal considers company tax residence

Published on 27 January 2021. By Rebekka Sandwell, Senior Associate

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In HMRC v Development Securities PLC and Others [2020] EWCA Civ 1705, the Court of Appeal (CoA) has allowed HMRC's appeal against a decision of the Upper Tribunal (UT) and confirmed that certain Jersey based companies were resident in the UK, rather than in Jersey.

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Total – Court of Appeal considers meaning of "just and reasonable" apportionment of profits

Published on 23 December 2020. By Rebekka Sandwell, Senior Associate

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In Total E&P North Sea UK Ltd and Another v HMRC [2020] EWCA Civ 1419, the Court of Appeal (CoA) allowed the appellant companies' appeal and decided that the basis of the companies' apportionment of adjusted ring-fence profits was just and reasonable, for the purposes of an election under section 7(5), Finance Act 2011 (FA 2011).

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V@ update - November 2020

Published on 26 November 2020. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the November 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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V@ update - October 2020

Published on 29 October 2020. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the October 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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Wired Orthodontics – Tribunal expresses concern about potential inappropriate interference by HMRC's solicitor with the evidence of an independent expert witness

Published on 21 October 2020. By Rebekka Sandwell, Senior Associate

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In Wired Orthodontics Ltd and others v HMRC [2020] UKFTT 290 (TC), the First-tier Tribunal (FTT) refused an application for disclosure of documents and information passing between the solicitors for HMRC and their appointed expert witness.

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V@ update - September 2020

Published on 25 September 2020. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the September 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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Jones – Taxpayer's appeal allowed as FTT failed to consider vital evidence

Published on 09 September 2020. By Rebekka Sandwell, Senior Associate

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In Heather Jones v HMRC [2020] UKUT 229 (TCC), the Upper Tribunal (UT) allowed an appeal against a decision of the First-tier Tribunal (FTT) upholding a discovery assessment issued in respect of income tax on a severance payment.

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V@ update - August 2020

Published on 27 August 2020. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to the August 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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V@ update - July 2020

Published on 30 July 2020. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to RPC's V@, a monthly update on developments in the VAT world that may impact your business.

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V@ update - June 2020

Published on 26 June 2020. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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Welcome to RPC's V@, a monthly update on developments in the VAT world that may impact your business. In this month’s update we report on (1) VAT treatment on fixed odds betting terminals and gaming machines; (2) VAT treatment of property search fees charged by solicitors and conveyancers; and (3) domestic reverse charge VAT for construction services ­delay in implementation.

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VAT update - April 2020

Published on 30 April 2020. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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In this month’s update we report on (1) the Value Added Tax (Finance) Order 2020 (SI 2020/209), which amends the fund management exemption; (2) HMRC’s guidance on the deferral of VAT payments due to COVID-19; and (3) HMRC’s guidance on how importers can pay no import duty and VAT on medical supplies, equipment and protective garments.

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Zipvit – Supreme Court considers deduction of input VAT on supplies mistakenly treated as VAT exempt

Published on 22 April 2020. By Rebekka Sandwell, Senior Associate

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In Zipvit Ltd v HMRC [2020] UKSC 15, the Supreme Court referred questions to the Court of Justice of the European Union (CJEU) regarding the correct interpretation of Article 168 of the Principal VAT Directive, in connection with the question of whether a recipient of postal services may deduct input VAT in relation to those supplies, where both parties and HMRC had mistakenly treated the supplies as exempt from VAT.

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VAT update - March 2020

Published on 26 March 2020. By Adam Craggs, Partner and Rebekka Sandwell, Senior Associate

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In this month’s update we report on (1) HMRC’s recently published policy paper in relation to the VAT liability of digital publications; (2) EU Council Regulation (EU) 2020/283 and Council Directive (EU) 2020/284 in relation to combatting VAT fraud; and (3) EU Council Directive (EU) 2020/285 in relation to the special scheme for small enterprises. We also comment on three recent cases which consider (1) whether a specific form is required for the notification of an assessment of VAT; (2) when VAT is collectable as a debt due; and (3) what constitutes a reasonable excuse for incorrectly issuing a zero-rating VAT certificate.

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Snow Factor – Tribunal applies Halifax principle to redefine supplies of winter sports training

Published on 19 February 2020. By Rebekka Sandwell, Senior Associate

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In Snow Factor Ltd and Snow Factor Training Ltd v HMRC [2019] UKFTT 0664 (TC), the First-tier Tribunal (FTT) found that certain VAT arrangements were abusive within the scope of the Halifax principle, and redefined supplies of winter sports training by a non-profit making company as a supply by its profit making parent and therefore as falling outside the education exemption in Item 1, Group 6, Schedule 9, Value Added Tax Act 1994 (VATA).

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SSE Generation – UT considers the meaning of structure for the purposes of capital allowances

Published on 22 January 2020. By Rebekka Sandwell, Senior Associate

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In HMRC v SSE Generation Ltd [2019] UKUT 332 (TCC), the Upper Tribunal (UT) dismissed HMRC's appeal against the decision of the First-tier Tribunal (FTT) that the taxpayer was eligible for capital allowances in relation to certain expenditure it incurred in connection with the construction of the Glendoe Hydro Electric Power Scheme.

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Coal Staff Superannuation Scheme – Taxation of manufactured overseas dividends breached EU law

Published on 27 November 2019. By Rebekka Sandwell, Senior Associate

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In HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2019] EWCA Civ 1610, the Court of Appeal dismissed HMRC's appeal and held that the imposition of withholding tax on manufactured overseas dividends was contrary to EU law.

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Potter – Tribunal considers the meaning of "trading company" in the context of entrepreneurs' relief

Published on 23 October 2019. By Rebekka Sandwell, Senior Associate

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In Jacqueline Potter and Neil Potter v HMRC [2019] UKFTT 0554 (TC), the First-tier Tribunal (FTT) has confirmed that the owners of a company were entitled to entrepreneurs relief (ER) as the activities of the company amounted to trading.

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