CASES

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

Regulatory redress payments akin to penalties not deductible, rules Supreme Court

CA denies capital loss relief on £2.2m loan to trading company

CIS relief denied where reliance on internal advisers lacked reasonable care

EIS denied as trading purpose unproven: In My Club Web Services Ltd v HMRC [2026] UKFTT 1417 (TC) (9 October), the FTT dismissed the companys appeal against HMRCs withdrawal of EIS relief, finding that it had failed to establish that it...

Upper Tribunal rejects taxpayer allegations of bias as totally without merit

Pool-house privacy prevents MDR

FTT dismisses taxpayer’s appeal to adduce expert evidence about meaning of ‘security’

LBTT lease extension appeal sisted pending Archer: There is an unresolved issue concerning the operation of the Scottish Land and Buildings Transaction Tax which concerns the incidence of the tax where the term of a lease is extended by a Minute of...

Upper Tribunal upholds travel expenses relief for mandatory cabin crew hotel stays

Partial input tax win for a holding company

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