CASES

VAT: single or multiple supplies

High Court sanctions Part 26A restructuring plan despite valuable tax losses

HMRC granted permission to amend their statement of case 

Late payment of Class 2 NICs allowed: In M Gadsden v HMRC [2026] UKFTT 720 (TC) (14 May), the taxpayer (a barrister working almost exclusively in criminal law) had failed to pay Class 2 NICs between the years 1981 and 2014. This had an impact on his...

Liquidation of parent company to preserve SDLT group relief did not have tax avoidance main purpose

Film production companies payments were allowable deductions

No late payment penalties on reallocation of earlier tax payments

Adjoining property was part of garden for SDLT purposes: Vereley Homes Ltd v HMRC [2026] UKFTT 695 (TC) (12 May) is another failed taxpayer appeal for SDLT mixed-use treatment. The only issue here was whether a separate, fenced plot (the former site...

Penalties: reliance on trusted accountant

Re-litigating the same issue