Article summary
This week’s edition of Tax highlights includes: (1) the Court of Appeal’s decision in Knibbs upholding the High Court’s decision to strike out the taxpayers’ proceedings under Part 7 of the Civil Procedure Rules (CPR) as an abuse of the process of the court (or in the alternative as unsustainable in law), (2) the FTT’s decision in In Tandem that the company had been providing labour for consideration subject to VAT and that the company’s failure to account for the relevant VAT had been careless but not deliberate, and (3) Parliamentary developments on the Withdrawal Agreement Bill.
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