For this month’s edition, Ed Milliner joins Zoe Andrews to discuss three cases:

  • Sintra (CA) – burden of proof in tax penalty appeals
  • Lycamobile (UT) – VAT on bundle plans (and two perfect quotes about VAT…)
  • Muller (CA) – how the partnership notional company fiction interacts with the intangible fixed assets rules

The podcast then covers various UK tax developments including:

  • Tax adviser registration rollout with proposed delay for in house teams in the financial services industry
  • NAO report on taxing large businesses
  • Uncertain Tax Treatment consultation on extending the notification regime – including a possible new trigger where HMRC’s position is not known and there is more than one credible legal interpretation

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