Weekly case highlights ― 24 May 2021

Produced by Tolley
Weekly case highlights ― 24 May 2021

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

  • Weekly case highlights ― 24 May 2021
  • VAT
  • David Moulsdale, trading as Moulsdale Properties v HMRC
  • Professional practice
  • David Warren Hannah v Chartered Institute of Taxation
  • Tax avoidance
  • Hurstwood Properties (A) Ltd and others v Rossendale Borough Council and another

Weekly case highlights ― 24 May 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

David Moulsdale, trading as Moulsdale Properties v HMRC

Practitioners dealing with VAT know that all but the simplest property transactions are likely to create problems. Here the Court of Session had to struggle with the interaction between the option to tax provisions and the capital goods schemes rules. The problem facing it was that the rul

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