CASES

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...

Upper Tribunal finds home loan scheme effective.

FTT had no jurisdiction to apply extra statutory concession.

FTT considers meaning of ‘promoter’ in DOTAS regime.