CASES

Film tax relief: In C Hoyle and others v HMRC [2024] UKFTT 1060 (TC) (26November), the taxpayers took part in film tax schemes under which they invested in LLPs which leased film rights. Their investments were largely funded by loans and the...

Supreme Court denies enterprise zone allowances.

UT denies SDLT group relief because of tax avoidance main purpose.

Taxpayer loses right to confidentiality.

Court of Appeal dismisses DPT judicial review.

Costs refused because HMRC’s behaviour was not unreasonable.

Tax advantage to remuneration arrangements: FA 2022 gives HMRC the power to publish information where (broadly) it suspects that the main benefit of arrangements is to obtain a tax advantage. In K (oao Payeworx Ltd) v HMRC [2024] EWHC 2842 (Admin)...

Unallowable purpose rule applied to deny deductions on intra-group lending.

Business property relief refused for serviced offices

VAT treatment of health services supplied to local authorities.