Weekly case highlights ― 4 May 2021

Produced by Tolley
Weekly case highlights ― 4 May 2021

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

  • Weekly case highlights ― 4 May 2021
  • Business tax
  • Mark Shaw v HMRC
  • VAT
  • British Telecommunications Plc v HMRC
  • International tax
  • Skatteforvaltningen v Solo Capital Partners LLP and others
  • Tax administration
  • Chris Hoyle 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

Mark Shaw v HMRC

This is a case on Industrial Buildings allowance. The allowance was phased out from 2007 onwards and so the decision is largely of historical interest. It is nonetheless worth reading to see the way that the Upper Tribunal analysed what seems to be a simple point: can a building said to have been temporarily out of use as an industrial building if it is never in fact brought back into use? The First-tier tribunal said no, but the Upper Tribunal has reversed that decision. Two points are particularly worth noting. The first is that during the hearing, the taxpayer’s counsel pointed out that the argument whic

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