CASES

SDLT repayment claim allowed

Director’s loan was not written off or released on liquidation

Upper Tribunal denies SDLT overpayment relief

Discretionary exception from compulsory VAT registration: In DKaffel v HMRC [2025] UKFTT 397 (TC) (3 April), the taxpayer was a counsellor who operated as sole trader. Her turnover for 25 years had been below the VAT threshold, but there was a...

Court of Appeal rules on scope of VAT exemption for insurance intermediary services

Circular flow of funds not ‘income’

Locum’s services within IR35, despite FTT errors

Closure notices, DPT and transfer pricing

SDLT multiple dwellings relief: HGabra and another v HMRC [2025] UKFTT 399 (TC) (4 April) is one of two cases reported this week on multiple dwellings relief (MDR) between them they form a good case study on the scope of the relief. In...

Payments to an EBT to avoid income tax and NICs did not have a ‘prohibited purpose’