CASES

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

Property requiring renovation was ‘suitable for use as a dwelling’

Disguised remuneration schemes, end users and judicial review: It is now accepted that most, if not all, disguised remuneration schemes involving the making of loans to employees via an employee benefit trust do not work and that the arrangements...

Court of Appeal confirms that loans made under remuneration trust arrangements were taxable as disguised remuneration

Supreme Court ruling on oil contractor regime

Supply of intra-group services was a single composite taxable supply

Interpreting double tax treaties: Vietjet Aviation Joint Stock Company v FW Aviation (Holdings) 1 Ltd [2025] EWCA Civ 783 (24 June) concerned a commercial dispute between two parties relating to the financing of the acquisition of four jet aircraft....

Taxpayers did not have a main purpose of obtaining an income tax advantage

Taxpayer liable to income tax on sums payable by overseas entities

When is a VAT assessment made?

HMRC permission to appeal against case management decisions refused

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