CASES

Mixed-use SDLT rates applied to the acquisition of an apartment with a basement storage unit

Burden of proof and civil penalties: The Court of Appeal inHMRC v Sintra Global Inc and another[2025] EWCA Civ 1661(18 December 2025) decided in favour of HMRC, holding that the UT had made various errors of law, in particular, by...

Choosing five cases of the year is always an exercise in omission. This selection is not a league table of importance so much as a snapshot of where the courts and tribunals have set a marker on some key topical issues across the tax...

VAT treatment of supplies made by various maintenance trust companies

Country estate was a mixed-use property

FTT grants HMRC’s costs application

SEISS: In D Cotton v HMRC [2025] UKFTT 1398 (TC) (20 November), the taxpayer was a pipe fitter working onboard ship. He had claimed relief under the self-employed income support scheme, but on enquiry HMRC sought repayment of the amounts paid on the...

No deduction allowable for provisions in respect of an unfunded unapproved retirement benefit scheme, Court of Appeal rules

No entitlement to deductions for amortisation of purchased goodwill 

HMRC’s revised view of UK–Spain treaty residence not amenable to judicial review