CASES

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

IR35 and image rights.

Arrangements relating to animation project were disqualifying for EIS.

FTT decision on SDLT upheld: C Halstead v HMRC [2025] UKUT 22 (TCC) (15 January) is a decision of the UT refusing an application by the taxpayer to appeal against a decision of the FTT. We are now starting to see publication of the decisions in...

Court of Appeal remits salaried members case to FTT.

CA rules that consumer redress payments were deductible for CT purposes.

Scope of the Tour Operators’ Margin Scheme.

What is a sports drink?

Host employer regulation and control test: Odfjell Technology (UK) Ltd v HMRC [2025] UKFTT 28 (TC) (9 January) is the third recent case on the operation of the host employer regulations. These apply (broadly) where somebody is employed by an offshore...

The VAT exemption for fundraising events.

Quay wall qualifies for capital allowances.

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