CASES

Supreme Court clarifies the ‘disguised salary’ and ‘significant influence’ tests within the salaried members rules

Passive IP holding did not preserve economic activity

SKAT fraud claim survives issue estoppel challenge: Readers may recall SKATs attempt to pursue a fresh fraud claim in England against MCML, formerly EDF Man Capital Markets Ltd, over allegedly false tax vouchers used to obtain Danish...

Payments to an Ireland government agency were not deductible under the loan relationship rules

Property not two dwellings at time of acquisition for MDR purposes

Treatment of successive repayment claims

Follower notices and corrective action: C Maguire v HMRC [2026] UKFTT 929 (TC) (18 June) is a rare example of a taxpayer succeeding in an appeal against a penalty for failing to take corrective action after receiving a follower notice. The taxpayer...

Discretionary deferred profits via a corporate LLP were taxable as miscellaneous income

CA upholds conforming interpretation allowing payment of exit taxes by instalments

VAT on karaoke venue: A reduced rate of VAT was introduced during the pandemic for the right of admission to certain shows, museums, etc. The question in Lucky Voice Group Ltd v HMRC [2026] UKFTT 903 (TC) (16 June) was whether this reduction also...