CASES

FoI request: In Thomas Elsbury v The Information Commissioner [2025] UKFTT 915 (GRC) (2 August), the FTT (General Regulatory Chamber) allowed an appeal against an Information Commissioner Decision Notice upholding HMRCs decision to neither...

Expat’s pension escapes tax as link to employment unbroken by fund transfer

VAT treatment of private taxi operators 

Who supplied what to whom?  

Late appeals: are the decisions in Martland and Katib binding? 

Shares in solar electricity companies did not qualify for EIS reliefs

PPR exemption applied for job-related accommodation

HMRC’s powers: Soft Drinks Levy

SEISS (and AI): In HMRC v M Gunnarsson [2025] UKUT 247 (TCC) (23 July), the taxpayer operated through a personal service company and was therefore ineligible for Coronavirus Self-Employment Income Support Scheme (SEISS). He nonetheless applied for...

FTT dismisses taxpayer’s appeal against chargeable gains degrouping charge