CASES

Choosing five cases of the year is always an exercise in omission. This selection is not a league table of importance so much as a snapshot of where the courts and tribunals have set a marker on some key topical issues across the tax...

VAT treatment of supplies made by various maintenance trust companies

Country estate was a mixed-use property

FTT grants HMRC’s costs application

SEISS: In D Cotton v HMRC [2025] UKFTT 1398 (TC) (20 November), the taxpayer was a pipe fitter working onboard ship. He had claimed relief under the self-employed income support scheme, but on enquiry HMRC sought repayment of the amounts paid on the...

No deduction allowable for provisions in respect of an unfunded unapproved retirement benefit scheme, Court of Appeal rules

No entitlement to deductions for amortisation of purchased goodwill 

HMRC’s revised view of UK–Spain treaty residence not amenable to judicial review

Uniformity in construction of tax legislation throughout UK: R(oao Jwanczuk) v Secretary of State for Work and Pensions [2025] UKSC 42 (20November) is not a tax case but it will be of interest to all concerned with the interpretation of...

FTT imposes penalty on promoter of notifiable annuity-based umbrella arrangements.