CASES

No reasonable excuse for misunderstanding HMRCs letter: If HMRC write to you saying that you no longer need to complete a self-assessment tax return what does that actually mean? The taxpayer in A Hussain v HMRC [2025] UKFTT 546 (TC) (19 May)...

FTT imposes maximum £1m DOTAS penalty for failure to notify  

Novation of director’s loan account 

HMRC’s power to deregister where VAT fraud

Trade losses not recoverable: Losses made in a trade carried on by a sole trader can be set against his or her other income. However, relief is not available where the trade is not carried on a commercial basis with a view to profit. C Macdonald v...

Upper Tribunal decides that HMRC lawfully refused late claim under SP 5/01

Foreign property added to excluded property settlement when deemed domiciled is not relevant property

Secure mental health unit for children did not qualify for zero-rating

Discovery assessment invalid

Principal private residence relief available: R Eyre and another v HMRC[2025] UKFTT 461 (TC) (23April) is not the first case on CGT private residence relief where HMRC have challenged availability of the relief on the basis that there has been...