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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.

Debt indemnity arising from share sale did not give rise to a remittance to the UK
High Court dismisses claim for declaratory relief in relation to failed film partnership scheme
Consideration for VAT purposes
SEIS relief claim rejected: Coconut Animated Island Ltd v HMRC [2024] UKUT 75 (TCC) (25 March 2024) is the UT’s decision in the taxpayer’s appeal against the FTT’s decision to uphold HMRC’s refusal to grant relief under the SEIS regime to investors...
Court of Appeal rules on intra-group VAT services and the time of supply
Loan relationship debits disallowed 
Distributions from non-UK company not dividends of a capital nature 
Option not acquired for exclusive purpose of a property development trade 
Mixed-use SDLT appeal failed 
Application to strike out MDR claim rejected: HMRC has had a high level of success in appeals involving multiple dwelling and mixed used SDLT reliefs. In Newsand Ltd v HMRC [2024] UKFTT 221 (TC) (13 March 2024), HMRC sought to build on those...
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