CASES

High Court dismisses JR challenge to HMRC data-sharing with Spain

Disability access card zero-rated for VAT purposes: InNimbus: The Disability Consultancy Service Ltd v HMRC[2026] UKFTT 38 (TC) (7 January 2026),the FTT found in favour of the taxpayer in that a disability...

Court of Appeal considers burden of proof in penalty appeals 

Licence of client list was an intangible fixed asset for CT purposes

VAT on promotional photography costs

Costs awarded because of taxpayer’s unreasonable conduct: In HMRC v Mattu [2025] UKUT 410 (TCC) (16 December 2021), the UT awarded HMRC £5,000 in costs under rule 10(3)(d) of the UT rules (SI 2008/2698), confirming that there is no requirement for a...

VAT on professional fees to assist with sale of subsidiary is not deductible, Supreme Court rules

Goodwill amortisation: continuity of business defeats relief 

SDLT anti-avoidance provisions trump connected companies market value rule exception 

Mixed-use SDLT rates applied to the acquisition of an apartment with a basement storage unit