CASES

What is a bar?

Scope of employee taxpayer information notice restricted.

FTT denies cross-border group relief claim on main purpose grounds.

SDLT MDR denied where planning restriction existed.

Input VAT recovery on supply of land.

Reasonable excuse and reliance on third party: In Xcel Consult Ltd v HMRC [2025] UKFTT 96 (TC) (30 January), the taxpayer was arguing that she had a reasonable excuse defence in her appeal against a VAT surcharge because she had relied on her...

High Court considers subject access rights under UK GDPR in context of tax enquiry.

Sch 36 information notice upheld.

Employee loan arrangements: FS Capital Ltd and others v A Adams and others [2025] EWCA Civ 53 (28 January) is yet another twist in the long saga of employee loan arrangements and their resolution. It is not a tax case as such but will be of interest...

IR35 and image rights.