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…), and 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, and 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.