CASES

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

IFRS 2 debits and tax deductions

Oil fields supplementary charge

Composite supply or multiple separate supplies?

Follower and accelerated payment notices

Follower notice – penalty set aside

Loan relationships: unallowable purpose

Share options not granted ‘by reason of employment’

IR35: no employment relationship

Section 75A and SDLT

Quantifying repayment claims

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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

CASES

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EDITOR'S PICK