VAT: HMRC disagreed with its own guidance

4th August 2020

Max Schofield analyses Landlinx Estates Ltd v HMRC, in which an option agreement over land was broken when the seller backed out and paid the would-be buyer £1.4m. HMRC wanted a slice of the action as VAT on the deal.

Click here to read the full analysis, published in Accounting Web.

Max Schofield is a commercial chancery barrister with an interest in VAT liability and rates as well as contractual disputes and commercial injunctions. Max has been instructed to advise and appear in his own right on a broad range of indirect tax cases concerning a taxpayer’s legitimate expectation from an HMRC decision, VAT penalties, direct and immediate link for VAT recovery, the VAT treatment of various food and drinks products, and cases of unjust enrichment.