CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

UT strikes out appeal against decision on recusal of FTT judge

Operation of PAYE: Fieldworkhub Ltd v HMRC [2025] UKFTT 1097 (TC) (11September) concerned a company who took on an employee who was also employed (under PAYE) with another employer. HMRC originally issued the new employer with a DO code ...

Supreme Court rules on the time of supply rules and VAT groups.

Sponsorship payments were taxable on cricketer despite purported assignment to his company.

High Court finds HMRC should have exercised discretion to allow VAT recovery.

Multiple dwellings relief: Although multiple dwellings relief has now been abolished, cases about entitlement to the relief are still reaching the tribunals. M Berrell and another v HMRC [2025] UKFTT 1067 (TC) (4 September) is a comparatively rare...

Transfer pricing adjustments can fall within the scope of VAT

Undeclared company income: Cheon Fat Ltd v HMRC [2025] UKUT 287 (TCC) (4 July) concerns an application for leave to appeal against a decision of the FTT. It raises an important point of interest to many who advise small companies. Where a company has...

FTT considers the meaning of life

Companies deregistered for VAT under the Ablessio principle

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