CASES

Employee loan scheme appeal failed: P Brown v HMRC [2025] UKFTT 1226 (TC) (10 October) is a case about an employee loan scheme. The FTT struck out the taxpayer’s appeal on the basis that, following Rangers [2017] UKSC 45, the planning that had been...

Court of Appeal rejects ‘third option’ for employment contracts, but confirms causal link to carelessness before assessment timeframe can be extended

Closure notice charging fee to corporation tax as a chargeable gain

CA rejects ‘floorspace’ based method of calculating input tax recovery

Dividends coming into the UK from abroad: BAT Industries plc and others v HMRC [2025] EWCA Civ 1271 (8 October) is another decision in the seemingly endless saga of the UK’s tax treatment of foreign dividends received by UK companies and its...

Payments to employees under tax avoidance scheme were taxable earnings despite purported repayment obligation

Judicial review concerning legitimate expectation over domicile status

Repayment of withholding tax: Skatteforvaltningen v Solo Capital Partners LLP [2025] EWHC 2364 (Comm) (2 October) is the long-awaited judgment in the case under which the Danish tax authorities are suing various individuals and firms in respect of...

What is the VAT treatment of locum medical practitioners?