CASES

Court of Appeal remits salaried members case to FTT.

CA rules that consumer redress payments were deductible for CT purposes.

Scope of the Tour Operators’ Margin Scheme.

What is a sports drink?

Host employer regulation and control test: Odfjell Technology (UK) Ltd v HMRC [2025] UKFTT 28 (TC) (9 January) is the third recent case on the operation of the host employer regulations. These apply (broadly) where somebody is employed by an offshore...

The VAT exemption for fundraising events.

Quay wall qualifies for capital allowances.

Costs order not invalidated by purportedly defective notice of appointment of representative.

Scottish Land and Buildings Transaction tax: In Alexander Benjamin Associates Ltd v Revenue Scotland [2024] FTSTC 11 (23 December 2024) , the Scottish FTT dismissed the taxpayers appeal against a decision by Revenue Scotland to impose...

High Court permits rescission of sub-trust appointments saving IHT for EBTs caught by income tax avoidance rules.