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CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

Remote gaming duty exclusion can apply to free spins won from wholly free games

BADR denied where voting rights were not established

Workers not liable for payroll taxes on umbrella company insolvency

Cabin crew accommodation deductible on back-to-back flights: In HMRC v British Airways Plc [2026] UKUT 366 (TCC) (28 September), the UT dismissed HMRCs appeal, holding that compulsory Heathrow hotel accommodation for cabin crew on back-to-back...

R&D relief claims denied because operational innovations did not advance overall scientific or technological capability

Taxpayer had English domicile of choice

Collagen drink not zero rated as food for VAT purposes

UT refuses permission in HMRC debarment case: S Matin v HMRC [2026] UKUT 343 (TCC) (3 September) is a useful summary of the approach a tribunal will take to an application to debar HMRC from participating in proceedings. The taxpayer was...

Farming LLP’s sideways loss relief fails commerciality test

Whether VAT on cost of a car can be recovered

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EDITOR'S PICK

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

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