Legal News

Tax weekly highlights—9 May 2019

Published on: 09 May 2019
Published by: LexisPSL
  • Tax weekly highlights—9 May 2019
  • In this issue:
  • Anti-avoidance
  • Court of Appeal quashes invalid follower and accelerated payment notices (R (Haworth) v HMRC)
  • Follower notice—penalty set aside (G Corrado v HMRC)
  • VAT
  • Composite supply or multiple separate supplies? (HMRC v The Ice Rink Company)
  • HMRC updates VAT Notice on sponsorship
  • CIOT publishes comments on draft order on the reduced rate for energy-saving materials
  • HMRC updates VAT Government and Public Bodies Manual
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the Court of Appeal’s decision in Haworth to quash an invalid follower notice and accelerated payment notice, (2) the FTT’s decision in G Corrado to set aside a penalty imposed for failure to take corrective action following the issue of a follower notice, and (3) the UT’s decision in The Ice Rink Company that the supply of access to an ice rink and the hire of skates were components of a single standard-rated supply. or take a trial to read the full analysis.

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