Tax weekly highlights—10 January 2019

Article summary

This week’s edition of Tax highlights includes: (1) the FTT’s decision in The Core that products sold as part of a ‘juice cleanse programme’ (JCP) were not beverages and therefore fell within the food VAT exemption (VATA 1994, Sch 8, Group 1), (2) the FTT’s decision in Huntley that the filing of self-assessment returns cannot displace discovery assessments, (3) the FTT’s decision in Sinclair that Mr Sinclair had not created a bare trust for the benefit of a claimant who was seeking damages from him, so that post-cessation trade relief (PCTR) under ITA 2007, s 96 was not available, and (4) the FTT’s decision in Charman that the appellant taxpayer did not cease to be UK tax resident until 21 November 2003 when the appellant left the family home in the UK and that set aside a discovery assessment on the ground that it was stale.