Tax analysis: In MyPay Limited v HMRC, the First-tier Tax Tribunal (FTT) dismissed an umbrella company’s appeals against PAYE determinations and NICs decisions in respect of payments to workers by the company in reimbursement of travel expenses incurred by the workers in the course of carrying out their assignments.

Tax analysis: In Outram and another v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayers’ appeals against discovery assessments issued to disallow trading losses claimed under an ineffective avoidance scheme. The FTT found that the assessments, which relied on deliberate behaviour, were out of time.

Tax analysis: In Places for People Homes Ltd v HMRC the First-tier Tax Tribunal (FTT) found in favour of HMRC that certain supplies made by maintenance trust companies were taxable, rather than exempt supplies under Schedule 9, Group 1 to the Value Added Tax Act 1994 (VATA 1994) (exemption for supplies relating to land).

Tax analysis: In Metatron DOO, the First-tier Tax Tribunal (FTT) decided to strike out appeals on the basis that it considered that there was no reasonable prospect of the appeals succeeding. The reason for the decision was that section 39 of the Value Added Tax Act 1994 (repayment of VAT to those in business overseas) does not provide for repayment of amounts that are not VAT, even if the amounts are referred to as VAT on supplier invoices.

Tax analysis: In WWM (Harrogate) LLP v HMRC, the First-tier Tax Tribunal (FTT) decided that a partner in an LLP had no goodwill which he could introduce to the LLP and that HMRC’s closure notices removing goodwill from intangible assets and capital account were correct. Customer contacts and personal relationships were not an asset which could be transferred to a third party.

Tax analysis: In Environmental Services Ltd, the First-tier Tax Tribunal (FTT) dismissed the appeal of the waste handling and transporting company (ESL) against closure notices disallowing research and development (R&D) enhanced expenditure and associated tax credits for accounting periods ending in 2020 and 2021. Although ESL had undertaken innovative work and employed a competent professional, it had not established that its activities sought an advance in overall scientific or technological knowledge or capability, or resolved such uncertainty.

Tax analysis: In Campbell v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s appeal against assessments and a closure notice charging capital gains tax (CGT) on the disposal of four residential properties. It held that the exemption for job-related accommodation applied, even though the accommodation in question was in the taxpayer’s parents’ house.

Tax analysis: In Aramark, the First-tier Tax Tribunal (FTT) found that the appellant company was liable to account for employer’s National Insurance contributions (NICs) under the so-called ‘host employer’ provisions in Social Security (Categorisation of Earners) Regulations, SI 1978/1689, Sch 3 para 9 (as they applied before 6 April 2014).

Tax analysis: In Lefort, the First-tier Tax Tribunal (FTT) upheld HMRC’s decision to revoke the taxpayer’s certificate of fixed protection under the legislation reducing the pension schemes lifetime allowance in 2014.

Tax analysis: In AAA Oriental Ltd, the First-tier Tax Tribunal (FTT) dismissed an appeal against an information notice issued by HMRC under FA 2008, Sch 36.

Tax analysis: In UK Care No 1 Ltd, the First-tier Tax Tribunal (FTT) considered the disallowance of imported losses provisions under section 327 of the Corporation Tax Act 2009 (CTA 2009). The FTT held that part of the loss in question (in an amount of c.£94m) was correctly disallowed on the basis it was referable to a period when the appellant was non-UK tax resident.

Tax analysis: In Grand Smile Design Ltd v HMRC, the First-tier Tax Tribunal (FTT) upheld HMRC’s loan charge determinations, holding that outstanding EBT loans settled via sale of shares in a beneficiary’s business to an EBT were not ‘payments made in money’. Payment required a genuine economic cost as envisaged by the legislation.