CASES

As 2026 passes its halfway point, we take stock of a busy year in the courts. From decisions on partnership tax and treaty abuse to VAT, inheritance tax planning to employment status, here is our pick of ten key cases shaping tax practice this year....

Restitution of overpaid income tax:In AXA Insurance UK plc and another v HMRC [2026] UKSC 24 (27July), the SC dismissed the taxpayers appeal which focused on whether earlier rulings in the Prudential test case were binding on the...

Court of Appeal rejects HMRC challenge to IHT double trust home loan scheme

Mileage expenses: permanent workplace ‘consisting of London’

Unauthorised payments charge and surcharge: discovery assessment

No reasonable excuse for the late payment of CGT: In P Kothari v HMRC [2026] UKFTT 1035 (TC) (9 July), the FTT upheld a penalty for late payment of CGT, finding that difficulties in raising funds against properties received in specie did not...

CA allows taxpayer’s appeal on VAT exemption and private higher education providers

Mobile home on property was a chattel for MDR purposes

What does the term ‘dental prostheses’ mean?

Employee benefit trust and IHT:In JMcIlhone v HMRC [2026] UKFTT 995 (TC) (2 July), the FTT held that 4m appointed from an EBT to a sub-trust for one of the companys two employees and his family ceased to qualify for the IHTA...