Weekly case highlights ― 26 April 2021

Produced by Tolley
Weekly case highlights ― 26 April 2021

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

  • Weekly case highlights ― 26 April 2021
  • Tax administration
  • HMRC V BMW Shipping Agents Ltd
  • Devon Waste Management Ltd and Others v HMRC
  • M Sport Ltd v HMRC

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.

Tax administration

HMRC V BMW Shipping Agents Ltd

Have you ever used an out-of-date e mail address and therefore failed to receive important e mails? If you have, you will have some sympathy here for the taxpayer’s representative. The context here is a VAT dispute with some £3m at stake. For a variety of reasons, of which confusi

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