Weekly case highlights ― 29 March 2021

Produced by Tolley
Weekly case highlights ― 29 March 2021

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

  • Weekly case highlights ― 29 March 2021
  • Business tax
  • Inmarsat Global Limited v HMRC
  • SDLT
  • David Hyman and Others 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.

Business tax

Inmarsat Global Limited v HMRC

This is the appeal against the decision of the First-tier Tribunal that expenditure on the cost of launching six satellites between 1990 and 1996 was not eligible for capital allowances. The company never owned the satellites, which would seem to have presented it with an insuperable problem, as entitlement to capital a

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