CASES

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

Ramsay argument fails to save taxpayer from £10m tax assessment

Deemed income of settlor of offshore trusts outside the protected settlements regime

Arrangements involving main residence not excepted from higher rate SDLT

Insolvency consequences of a failed avoidance scheme: C Purkiss v T Kennedy and others [2025] EWCA Civ 268 (14 March) is not a tax case but will be of interest to many tax practitioners because it concerns the insolvency consequences of a failed...

VAT recovery in the insurance sector

VAT payable from effective date of registration

Applicability of EU principles surrounding double taxation relief on pre-2009 foreign dividend income

DIY Housebuilders Scheme VAT refund under Reemtsma principle

Hair transplant services did not qualify for VAT exemption

Disclosure of documents in loan charge case: K (oao Airedale Chemical Company Ltd) v HMRC [2025] UKUT 65 (TCC) (20 February 2025) is another case arising from the controversy about the loan charge. Following the Morse review HMRC established a scheme...

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