CASES

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

Rescission of trust entered into after following incorrect tax advice

Refund of underclaimed VAT: ‘adequate indemnity’

Court of Appeal finds that debit on derecognition of derivatives did not ‘fairly represent’ a loss

Contract termination payment was trading receipts

‘Direct and immediate link’

Unauthorised pension fund payments

Betting and gambling exemption breached fiscal neutrality

Court of Session gives guidance on quantification claims for input VAT recovery.

Ramsay principle denies capital allowances.

Donations to UKIP not exempt from IHT

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EDITOR'S PICK

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

Nick Thornton

1 /7

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

Hartley Foster

2 /7

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

Rupert Shiers , Laura Hodgson

3 /7

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