CASES

Closure notices, DPT and transfer pricing

SDLT multiple dwellings relief: HGabra and another v HMRC [2025] UKFTT 399 (TC) (4 April) is one of two cases reported this week on multiple dwellings relief (MDR) between them they form a good case study on the scope of the relief. In...

Payments to an EBT to avoid income tax and NICs did not have a ‘prohibited purpose’

Planning condition did not make residential property non-residential 

IHT dispute concerning dividing estate residue: In S Changizi v PChangizi and another [2025] EWHC 735 (Ch) (2 April) is a dispute between mother and son as to how the burden of the IHT liability should be met. In this case, the English estate...

Scope of the VAT exemption for education and vocational training

Scheme sanction charges on pension scheme trustee company unauthorised payments

Scope of TOMS

Determining domicile: In A Weis v HMRC [2025] UKFTT 348 (TC) (21 March), the taxpayer, a Rabbi, had been born in the UK in 1949 in Manchester to a father who had been born in Eastern Europe but had come to the UK in 1938. The father had acquired...

What is confectionery?