Weekly case highlights ― 23 August 2021

Produced by Tolley

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

  • Weekly case highlights ― 23 August 2021
  • VAT
  • Claims Advisory Group Ltd v HMRC
  • SDLT
  • The How Development 1 Ltd v HMRC

Weekly case highlights ― 23 August 2021

These are our brief notes and thoughts on cases 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 most of these cases will be included within our normal reference sources in the coming weeks.

VAT

Claims Advisory Group Ltd v HMRC

What is being supplied when a claims firm obtains a PPI compensation payment for its clients and retains a percentage of the amount received as a fee? Is this an exempt supply of insurance services (or services supplied by an insurance agent) or a sta

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