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09 Mar 2010 - Partial Exemption Simplification - announcement by HMRC
08 Mar 2010 - First Tier Tax Tribunal UKFTT 63 to UKFTT 74
26 Feb 2010 - Paying VAT by cheque - HMRC move the goal posts
26 Feb 2010 - First Tier Tax Tribunal UKFTT 59 to UKFTT 61
22 Feb 2010 - First Tier Tax Tribunal Decisions UKFTT 45 - 52
16 Feb 2010 - Recent ECJ decisions and opinions
10 Feb 2010 - First Tier Tax Tribunal Decisions UKFTT 26 to 43
First Tier Tax Tribunal UKFTT 59 to UKFTT 61
E & M Pankhurst t/a Mays Terracotta [2010] UKFTT 59 (TC)
Default surcharge – appellants thought the relevant VAT was not paid late – found that it was – found that no reasonable excuse provided – appeal dismissed.
Note: this case was unusual in that it records that HMRC failed to appear before the Tribunal.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00372.html
Stirling Investments [2010] UKFTT 61 (TC)
Supply - whether taxable supply of management services as described on invoice - no – whether payment was distribution of profits by way of dividend - yes - appeal allowed.