CASES

Companies deregistered for VAT under the Ablessio principle

Scope of closure notices

The hardship test

FoI request: In Thomas Elsbury v The Information Commissioner [2025] UKFTT 915 (GRC) (2 August), the FTT (General Regulatory Chamber) allowed an appeal against an Information Commissioner Decision Notice upholding HMRCs decision to neither...

Expat’s pension escapes tax as link to employment unbroken by fund transfer

VAT treatment of private taxi operators 

Who supplied what to whom?  

Late appeals: are the decisions in Martland and Katib binding? 

Shares in solar electricity companies did not qualify for EIS reliefs

PPR exemption applied for job-related accommodation