CASES

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

Upper Tribunal decides that HMRC lawfully refused late claim under SP 5/01

Foreign property added to excluded property settlement when deemed domiciled is not relevant property

Secure mental health unit for children did not qualify for zero-rating

Discovery assessment invalid

Principal private residence relief available: R Eyre and another v HMRC[2025] UKFTT 461 (TC) (23April) is not the first case on CGT private residence relief where HMRC have challenged availability of the relief on the basis that there has been...

Court of Appeal finds that distributions debited to company’s share premium account were dividends that were not capital in nature

Cider excluded from reduced VAT rate for hospitality and tourism

Agent liability to pay VAT on imports

Strike out of appeal after failure to cooperate: J Firth v HMRC [2025] UKFTT 428 (TC) (15 April) is a long decision on whether the FTT should accede to HMRCs request to strike out an appeal. This was on the basis that the taxpayer had failed...

SDLT repayment claim allowed

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