CASES

Residential rates of SDLT applied to the purchase of a house and ‘island’

Donations not part of ‘normal expenditure’

Case management directions relating to witness evidence

Whether source of cash was gambling: Anybody who has been involved in tax investigations will have come across situations where the taxpayer explains that cash deposits which exceed his/her declared business receipts have come from gambling winnings....

Court of Appeal upholds UT decision disallowing amortisation debits 

Stop notice breach: continued scheme operation

Honest opinion defeats tax-scheme libel claim

Discovery assessment in the context of multiple insufficiencies of tax: In HMRC v S Harte [2026] UKUT 112 (TCC) (11 March), the Upper Tribunal dismissed HMRCs appeal, deciding that the conduct and time‑limit conditions in TMA 1970 ss 29 and 36...

Employment-related securities: differential exit proceeds taxable as earnings

Electricity supplied via electric vehicle charging points in public spaces