CASES

Purchase of own shares benefited company’s trade 

Disclosure: principle of reciprocity

Interest on overpaid VAT:For most VAT practitioners, the decision inHMRC v Colaingrove Ltd [2025] UKUT 360 (TCC) (21 October) will be of historical interest only as the interest regime for VAT that was at issue here has been completely...

What is medical care?

HMRC not entitled to deny input tax.

Whether agency legislation applied to engagement of dog-handlers.

Permission to appeal: The background to Syngenta Holdings Ltd v HMRC [2025] UKUT 338 (TCC) (10 October) was that the FTT had rejected the company’s appeal against the assessments which HMRC had raised on the basis that the sole purpose of the company...

FTT expresses preference for Martland over Medpro in late appeal decision

Option arrangement qualified for property development relief from ATED but not relief from SDLT higher rate for companies

Application for reinstatement denied