Market leading insight for tax experts

View online issue

CASES

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

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

Application to recategorise information notice appeal as complex refused

Go to page of 411

EDITOR'S PICK

Budget 2026: protecting the UK’s tax competitiveness

Budget 2026: protecting the UK’s tax competitiveness

David Gordon

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

Budget 2026: protecting the UK’s tax competitiveness

Budget 2026: protecting the UK’s tax competitiveness

David Gordon

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

CASES

Read all

IN BRIEF

Read all

MOST READ Read all

Top