CASES

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

FTT grants HMRC’s costs application

SEISS: In D Cotton v HMRC [2025] UKFTT 1398 (TC) (20 November), the taxpayer was a pipe fitter working onboard ship. He had claimed relief under the self-employed income support scheme, but on enquiry HMRC sought repayment of the amounts paid on the...

No deduction allowable for provisions in respect of an unfunded unapproved retirement benefit scheme, Court of Appeal rules

No entitlement to deductions for amortisation of purchased goodwill

HMRC’s revised view of UK–Spain treaty residence not amenable to judicial review

Uniformity in construction of tax legislation throughout UK: R(oao Jwanczuk) v Secretary of State for Work and Pensions [2025] UKSC 42 (20November) is not a tax case but it will be of interest to all concerned with the interpretation of...

FTT imposes penalty on promoter of notifiable annuity-based umbrella arrangements.

Can VAT exemption apply to a supply of nurses and care assistants?

FTT dismiss late appeal against a VAT civil evasion penalty.

VAT exemption and statutory interpretation:In Cascade Care Ltd v HMRC [2025] UKFTT 1332 (TC) (7November), the FTT dismissed the taxpayers appeal, finding that the taxpayer, who provided specialist services to adults with mental...

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