CASES

Planning condition did not make residential property non-residential 

IHT dispute concerning dividing estate residue: In S Changizi v PChangizi and another [2025] EWHC 735 (Ch) (2 April) is a dispute between mother and son as to how the burden of the IHT liability should be met. In this case, the English estate...

Scope of the VAT exemption for education and vocational training

Scheme sanction charges on pension scheme trustee company unauthorised payments

Scope of TOMS

Determining domicile: In A Weis v HMRC [2025] UKFTT 348 (TC) (21 March), the taxpayer, a Rabbi, had been born in the UK in 1949 in Manchester to a father who had been born in Eastern Europe but had come to the UK in 1938. The father had acquired...

What is confectionery? 

UT dismisses IR35 appeal by Sky Sports pundit.

LLP not trading, so tax deductions and R&D relief denied.

BPR claim fails: Estate of G Tanner v HMRC [2025] UKFTT 328 (TC) (12 March) is another in what is becoming a long line of cases about the availability of business property relief (BPR) for a holiday accommodation business. BPR is not available where...