CASES

Interest on recurring loans constituted yearly interest and UK to UK exemption did not apply 

ER claim succeeded despite shareholding of less than 5% 

The limited circumstances in which HMRC can cancel a VAT registration number

Loans from a trust to director were disguised remuneration: HMRC v Marlborough DP Ltd [2024] UKUT 98 (TCC) 12 April 2024 is an important UT decision relating to an avoidance scheme involving contributions to a trust and the making of loans. In a...

Court of Appeal overturns Upper Tribunal decision on transfer pricing but upholds conclusion on unallowable purpose.

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

UT decides that Mega Marshmallows can be zero-rated.

UK Finco exemption: In UK and ITV plc v European Commission (Joined Cases T-363/19 and T-456/19) (11 April 2024), Advocate General Medina has opined that the CJEU should set aside the General Courts judgment and annul the Commissions...

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