CASES

No landfill tax disposal from licence revocation and dissolution of permit-holder

Income tax and VAT assessments: In J Smith v HMRC [2026] UKFTT 663 (TC) (6 May), the FTT upheld HMRC’s income tax and VAT assessments and most penalties, while reducing the quantum and cancelling failure-to-file penalties where notices to file had...

Individual match contracts were not contracts of employment

Statutory residence: transit exemption and exceptional circumstances

HMRC’s unreasonable conduct not sufficiently unreasonable for indemnity costs

Discovery, debt assignment, distribution and penalties: In S Thomas v HMRC [2026] UKFTT 627 (TC) (24 April), the FTT decided that when the company assigned to its controlling shareholder a debt of £2.1m owed to the company by a third party, the...

DTT anti-abuse provision did not deny UK withholding exemption  

EBT was not remuneration

Invalid discovery assessment concerning failed SDLT scheme.

Dwelling for SDLT purposes: In Shinebrook Ltd v HMRC [2026] UKFTT 602 (TC) (16 April), the FTT ruled that Multiple Dwellings Relief (MDR) from SDLT was not available in relation to the purchase of a former commercial property, on which planning...