Weekly case highlights ― 12 April 2021

Produced by Tolley
Weekly case highlights ― 12 April 2021

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Weekly case highlights ― 12 April 2021
  • SDLT
  • HMRC v Comtek Network Systems (UK) Ltd

These are our brief notes and thoughts on this case published in the last week or so which caught our eye and are likely to be of particular interest to tax practitioners. Full case reports and commentary on this case will mostly be included within our normal reference sources in the coming weeks.

SDLT

HMRC v Comtek Network Systems (UK) Ltd

When an avoidance scheme is defeated in the courts, HMRC has t

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