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Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.
Sole-Mizo Zrt and Dalmandi Mezőgazdasági Zrt v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Refund of underclaimed VAT: ‘adequate indemnity’
Union Castle v HMRC and Ladbrokes v HMRC
Court of Appeal finds that debit on derecognition of derivatives did not ‘fairly represent’ a loss
Looney and another v HMRC
Contract termination payment was trading receipts
HMRC v Royal Opera House Covent Garden Foundation
‘Direct and immediate link’
HMRC v Bella Figura Ltd
Unauthorised pension fund payments
HMRC v The Rank Group PLC; Done Brothers (Cash Betting) Ltd and Others
Betting and gambling exemption breached fiscal neutrality
NHS Lothian Health Board v HMRC
Court of Session gives guidance on quantification claims for input VAT recovery.
Cape Industrial Services Ltd and another v HMRC
Ramsay
principle denies capital allowances.
A Banks v HMRC
Donations to UKIP not exempt from IHT
T Gardarsson t/a Action Day a Islandi v HMRC
Planner is not a zero-rated book
Go to page
of
405
EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
HMRC phase in mandatory payrolling of benefits from April 2027
ATED pre-return banding checks
Coding out winter fuel payment charge
Pensions advisers urge rethink on IHT
CASES
Read all
HMRC v Bolt Services UK Ltd
Barclays Bank plc v HMRC
HMRC v GCH Corporation Ltd and others
Barclays Services Corporation and another v HMRC
Other cases that caught our eye: 19 June 2026
IN BRIEF
Read all
Foreign PE exemption becoming mandatory
Solving the LLC double taxation problem
AI in R&D advisory: seven control points
Information notices
Management rollovers and share-for-share exchange relief
MOST READ
Read all
Management rollovers and share-for-share exchange relief
Consultation tracker
Solving the LLC double taxation problem
Sintra, Hall and the reshaping of HMRC’s burden of proof
The UK’s tax certainty problem