Tax analysis: In Clear Pay Payroll Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s hardship application because it was satisfied that the general requirement for a taxpayer to pay a disputed VAT assessment before an appeal against the assessment is heard would in this case cause the taxpayer hardship.

Tax analysis: In Aspire in the Community Services Ltd v HMRC, the First-tier Tax Tribunal (FTT) decided that, when HMRC allows a partly exempt person to treat as input tax VAT on costs incurred before the effective date of VAT registration (EDR), it is how the costs are used after the EDR which matter because that is the effect of the statutory legislation.

Tax analysis: In Abbeyford, the First-tier Tax Tribunal (FTT) allowed the appellant’s appeal against a decision by HMRC that it could not apply a more favourable method of output tax apportionment retrospectively. It reached that decision after finding that the difference between the old method and the new method was ‘substantial’.

Tax analysis: In Peter Reed v HMRC, the First-tier Tax Tribunal (FTT) dismissed the taxpayer’s appeal against an ‘unauthorised payments charge’ (within the meaning of section 208 of the Finance Act 2004 (FA 2004)). It allowed, however, his appeal against an ‘unauthorised payments surcharge’ (within the meaning of FA 2004, s 209) on the basis that HMRC did not include the surcharge in its discovery assessment.

Tax analysis: In Stage One Creative Services Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s appeal, holding that it was entitled to research and development (R&D) relief under the pre-1 April 2024 regime for small and medium-sized enterprises (SMEs).

Tax analysis: In Property 118 Ltd and Anor v HMRC, the First-tier Tax Tribunal (FTT) cancelled the DOTAS scheme reference numbers (SRNs) which HMRC had allocated to two widely-used property incorporation structures. Obtaining a tax advantage was not the main purpose of the arrangements, so the standardised tax products hallmark was not met.

Tax analysis: In Chemidex Generics Ltd v HMRC, the First-tier Tax Tribunal (FTT) held that the taxpayer’s valuation of intellectual property (IP) acquired by a related party was within a justifiable range and its decision to amortise the IP over ten years was UK GAAP compliant.

Tax analysis: In FRF (South Wales) Ltd v HMRC, the First-tier Tax Tribunal (FTT) upheld a claim for capital allowances under the business premises renovation (BPR) code for expenditure incurred by a vehicle sales company in turning a disused warehouse into a car showroom.

Tax analysis: In Wardle v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s claim for entrepreneurs’ relief now business asset disposal relief in respect of the disposal of an interest in a limited liability partnership (LLP)..

Tax analysis: In Oakwood Great Oak Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s appeal in relation to whether a property purchased was non-residential for SDLT purposes.

Tax analysis: In Blackfriars Hotel (UK) Holdings Ltd, the First-tier Tax Tribunal (FTT) held that the anti-avoidance ‘loss refresh’ provisions of Part 14B of the Corporation Tax Act 2010 (CTA 2010) applied to disallow relief for pre-April 2017 carried forward loan relationship deficits against profits arising from tax arrangements entered into by the company.

Tax analysis: In NWM Solutions Ltd, the First-tier Tax Tribunal (FTT) allowed an appeal against determinations for £511,274.69 in respect of round sum employee subsistence payments holding that HMRC was not entitled to impose best practice conditions requiring retention and checking of expense receipts which were not spelt out in a dispensation agreement.