CASES

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...

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