CASES

Court of Appeal closes TOMS route for ride-hailing platforms

UT remits loan relationship dispute

UT confirms broad meaning of ‘business’

VAT grouping and protection of revenue

Application for preliminary hearing concerning input VAT credit: In TPY Ltd v HMRC [2026] UKFTT 843 (TC) (5 June), the underlying issue was whether or not VAT should have been charged on exports. This decision was on an application by the taxpayer...

FTT allows appeal against transfer pricing information notice seeking US parent company accounts

Travel expenses taxable as no overarching employment provided by umbrella company

Denial of goodwill on incorporation of LLP

VAT not payable on PPE equipment rediverted to Germany: 3V International Ltd v HMRC [2026] UKFTT 815 (TC) (2 June) arises out of the pandemic and the sudden need for huge quantities of PPE equipment. The company imported equipment from China. Its...

Glasgow townhouse and mews properties were non-residential for LBTT purposes