Zoe Andrews and Tanja Velling discuss the First-tier Tribunal’s decisions in:

Candy giving overpayment relief for an SDLT charge on the substantial performance of a contract that was later cancelled
Refinitiv on the taxpayer’s successful application for a direction to issue closure notices
Vaccine Research Limited Partnership where purposive construction was used to look at transactions in the round and conclude that certain licence fees were not “income” 

They also cover the Court of Appeal’s decision in WTGIL on the scope of the VAT exemption for insurance intermediation. 
The podcast further discusses the postponement of the consultation on the tax treatment of pre-development costs, HMRC’s revised guidance on the salaried members rules, legislation on territories recognised as having implemented a qualifying income inclusion rule or domestic minimum tax, and a few other UK domestic and international developments. 

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