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CASES

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

Upper Tribunal rules on payments under LLP ‘capital interests’ and the mixed member partnership rules

Disability ‘access card’ zero-rated for VAT purposes

Upper Tribunal cancels inaccuracy penalties

SDLT overpayment relief claim successful: In BTR Core Fund JPUT v HMRC [2026] UKUT 27 (TCC) (21January), a company acquired a large property in Manchester consisting of 350 flats above shop premises. It claimed multiple dwellings relief,...

Court of Appeal confirms Martland approach to late appeals

Redress payment taxable as post-cessation receipt

High Court dismisses JR challenge to HMRC data-sharing with Spain

Disability access card zero-rated for VAT purposes: InNimbus: The Disability Consultancy Service Ltd v HMRC[2026] UKFTT 38 (TC) (7 January 2026),the FTT found in favour of the taxpayer in that a disability...

Court of Appeal considers burden of proof in penalty appeals

Licence of client list was an intangible fixed asset for CT purposes

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EDITOR'S PICK

Budget 2026: protecting the UK’s tax competitiveness

Budget 2026: protecting the UK’s tax competitiveness

David Gordon

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

Budget 2026: protecting the UK’s tax competitiveness

Budget 2026: protecting the UK’s tax competitiveness

David Gordon

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

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