CASES

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

Collagen drink not food for VAT purposes: There have seen many cases over the years about the boundaries between cakes and biscuits for VAT purposes but the dispute in Bottled Science Ltd v HMRC [2024] UKFTT 592 (TC) (4 July) was over a more...

Paddock did not form part of grounds of dwelling for SDLT purposes.

Taxpayer’s attempt to avoid full IR35 hearing on previously untested procedural grounds is rejected.

FTT varies information notice.

Interest calculation on restitutionary payment: Test claimants in the franked investment income group litigation v HMRC [2024] EWHC 1671 (Ch) (18 June 2024) is another episode in the saga of the compatibility of the UKs regime for the taxation...

CA overturns UT decision in ‘magic’ capital allowances avoidance scheme.

Part of loan relationship loss disallowed as referable to period of non-UK tax residence.

Entrepreneurs’ relief claim allowed.

Amortisation of goodwill: AlthoughArmour Veterinary Group Ltd v HMRC [2024] UKFTT 539 (TC) (13 June) is a case about corporation tax relief for the amortisation of goodwill it will be of more interest to partnership practitioners. This is...

Penalties for incorrect BADR claim upheld.

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