Tax analysis: In York SD Ltd and others v HMRC, the First-tier Tax Tribunal (FTT) dismissed appeals against the withdrawal of Enterprise Investment Scheme (EIS) reliefs in respect of shares in solar electricity companies.

Tax analysis: In Coopervision Lens Care Ltd v HMRC, the First-tier Tax Tribunal (FTT) held that the appellant should have accounted for income tax and National Insurance contributions (NICs) in respect of payments made to certain shareholders for the sale of their shares in the appellant, to the extent the payments exceeded the market value of those shares. It also held that HMRC’s PAYE determination was validly issued because the extended six-year time limit for making the determination applied.

Tax analysis: In Murphy, the First-tier Tax Tribunal (FTT) dismissed the taxpayers’ appeal, finding that the effect of the sub-sale arrangements put in place by the taxpayers in an attempt to reduce the SDLT payable on the purchase of a property in fact resulted in increased chargeable consideration.

Tax analysis: In United Carpets (Franchisor) Ltd v HMRC, the First-tier Tax Tribunal (FTT) found that the appellant was not required to account for VAT on fitting services because it did not supply the services.

Tax analysis: In Millennium Cash & Carry Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed in part the taxpayer’s appeal against HMRC’s denial of SDIL export credits, finding that there was no statutory mechanism for HMRC to do so for periods for which the taxpayer was not liable to account for SDIL.

Tax analysis: In HMRC v Michael Breen, the First-tier Tax Tribunal (FTT) granted the full amount of costs sought by HMRC and rejected the taxpayer’s contention that a causal link was required between each item of costs and the unreasonable conduct.

Tax analysis: In Uber London Ltd v HMRC, the First-tier Tax Tribunal (FTT) granted HMRC an unconditional stay in proceedings regarding the VAT treatment of private hire transport services supplied by Uber London Ltd (Uber) pending the final determination of an appeal involving another party. The FTT was not persuaded that the stay in proceedings must be conditional on the repayment to Uber of the amount it had deposited with HMRC.

Pensions analysis: In 4 Wheeler Ltd v The Pensions Regulator, the First-tier Tribunal (FTT) struck out an employer’s appeal against four automatic enrolment penalty notices on the basis that it lacked jurisdiction. Although the appeal failed, significantly the FTT issued unusually strong criticism of the Pensions Regulator’s (TPR’s) legal arguments and approach to enforcement, describing several of its core submissions as “simply wrong” while warning TPR against practices that could prejudice the fair administration of justice, even where TPR clearly succeeds on jurisdictional grounds.

Tax analysis: In Monmore Properties Ltd v HMRC, the First-tier Tax Tribunal (FTT) held that HMRC’s assessments in relation to five VAT return periods were not valid because they were time-barred.

Tax analysis: In Gillian Graham, the First-tier Tax Tribunal (FTT) found that supplies of skin treatments were subject to VAT at the standard rate because the appellant had not demonstrated that the treatments consisted of exempt medical care. The FTT decided, however, that HMRC had not issued an assessment for VAT within the applicable time limit.

Tax analysis: In L v HMRC, the First-tier Tax Tribunal (FTT) held that the part of a settlement payment which related to a discrimination claim fell outside the scope of income tax. This was on the basis that the payment was not ‘from employment’; instead it was made because the discrimination had deprived the former employee of the opportunity to perform her full role, causing financial loss.

Tax analysis: In Niasse v HMRC, the First-tier Tax Tribunal (FTT) refused a taxpayer’s claim to deduct fees paid to an agent for negotiating a transfer between football clubs.