CASES

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

Higher rates of SDLT for additional dwellings: Readers may recall the case ofA Sajedi and others v HMRC[2025] UKFTT 297 (TC), in which the FTT upheld closure notices denying relief from SDLT charged at the higher rate for purchases of...

FTT applies Rangers to contractor loan scheme and rejects s 29 defence

VAT assessments were made in time

HMRC application to set aside barring order refused

HICBC and joint incomes: I Odina v HMRC [2026] UKFTT 158 (TC) (28 January) confirms that for married couples living together, rental income from jointly‑owned property is taxed 50-50 by default, regardless of who actually receives it. The taxpayer...

The importance of VAT invoices

Residency dispute and appeal against self-assessment penalties

Severe hair loss in women constitutes disability

Joint and several liability notice and jurisdiction to consider public law arguments

HICBC and taxpayer’s use of AI: In R Huish v HMRC [2026] UKFTT 129 (TC) (16 January), the FTT allowed the taxpayer’s appeal against discovery assessments purportedly charging him to the high income child benefit charge (HICBC) for 2015/16. HMRC made...

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