CASES

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

Distribution and directors loan accountIn Pickles another v HMRC [2020] UKFTT 195 (TC) (22 April), the FTT allowed the appeal in part, finding that crediting a directors loan account which was freely available for the...

Income tax deeming provision does not extend to the interpretation of double tax treaty

Management expenses: was an investment company managing its investments?

EBT share options: accounting debits allowed for tax purposes

Pension contributions and transfer of shares

SDLT transitional provisions

CJEU rules subsidiary does not create VAT fixed establishment for its parent

Directors held liable for unpaid PAYE

UK failed in its EU obligations over VAT and terminal markets

Main house and annex were not each suitable for use as a single dwelling

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

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Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

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Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

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Mandatory agent registration: what we know so far

Jane Mellor

4 /7

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

5 /7

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

6 /7

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

7 /7

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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EDITOR'S PICK