Instantaction Ltd v Revenue and Customs

Wood & Anor v Revenue and Customs (Stamp Duty Land Tax - rate of SDLT applicable - whether Table A or Table B - whether the house and land included land that was not residential property - whether all of land was, or formed part of, grounds of house - Finance Act 2003, ss 55, 116)

New Claire Wine Ltd v Revenue and Customs (Discovery assessments - extended time limit assessments - penalty for inaccuracy in a return - deliberate inaccuracy - whether deliberate inaccuracy necessarily involves dishonesty - whether HMRC required to specifically plead and prove dishonesty - whether the FTT erred in failing to explain how the appellant's conduct might not involve dishonesty)

Trees v Revenue and Customs (VAT - penalties - director's liability notice (DLN) - section 60 and 61 VATA 1994 - Kittel appeal in 2020 - HMRC expressly not pleading dishonesty)

RSK Cars Ltd v Revenue and Customs (VAT - whether trader was entitled to use the VAT margin scheme for second-hand vehicles)

Alesen Direct Solutions Ltd v Revenue and Customs (Company undertaking construction work; VAT assessment; hardship application; company made advances to related entities/persons; hardship denied)

Rodrigues v Revenue and Customs