CASES

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

Consortium relief for multiple link companies must be assessed collectively

Holding company was not ‘trading’ for entrepreneurs’ relief purposes

Intermediary website services to IFAs were VAT exempt

Application on the wholly and exclusively test of deductibility: The wholly and exclusively rule governing the deductibility of expenses has been part of the tax code since 1842, so it is more than a little surprising to find a taxpayer...

UT upholds FTT decision on principles of valuation and allocation of consideration in acquisition of care homes

What is an eligible body as a provider of education?

Closure notices relating to a claim for share loss relief were validly made

VAT exemption for private tuition: Rushby Dance and Fitness centre and others v HMRC [2025] UKFTT 594 (TC) (29 May) is part of a group of four related cases concerning the VAT exemption for private tuition. The exemption applies to the supply of...

Entrepreneurs’ relief denied where company had meaningful non-trading activities.

UT dismisses taxpayers’ appeal against closure notices charging SDLT from failed avoidance scheme.

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