CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

A reusable container is not necessarily a separate supply

Normal expenditure out of income: JWood v HMRC [2026] UKFTT 589 (TC) (16 April) is the second recent decision, after Hosking [2026] UKFTT 406 (TC) (see Tax Journal, 27 March 2026), on the limits of the IHT exemption for gifts out of income....

Capital allowances: ring fence trades and intra-group transfers

Host employer rules: no control needed for NIC liability.

Share loss relief: S Wilders v HMRC [2026] UKFTT 517 (TC) (1 April) is a claim for share loss relief arising from a failed attempt to recover treasure from the wreck of the ship the Merchant Royal, which sunk in 1641 off Land’s End. Investors...

Government funding held to be consideration for supplies

What is a price reduction for VAT purposes?

Promoters of film finance partnerships authorised to receive notice of enquiries into returns

Corporation tax qualifying charitable donations: In Anston Investments Ltd v HMRC [2026] UKFTT 483 (TC) (30 March), the FTT allowed the companys appeal and held that the donations to its charitable parent remained qualifying charitable...

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

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