CASES

Court of Appeal decides capital allowances are available for environmental studies 

Ramsay argument fails to save taxpayer from £10m tax assessment  

Deemed income of settlor of offshore trusts outside the protected settlements regime

Arrangements involving main residence not excepted from higher rate SDLT

Insolvency consequences of a failed avoidance scheme: C Purkiss v T Kennedy and others [2025] EWCA Civ 268 (14 March) is not a tax case but will be of interest to many tax practitioners because it concerns the insolvency consequences of a failed...

VAT recovery in the insurance sector

VAT payable from effective date of registration

Applicability of EU principles surrounding double taxation relief on pre-2009 foreign dividend income

DIY Housebuilders Scheme VAT refund under Reemtsma principle

Hair transplant services did not qualify for VAT exemption