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CASES
Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.
HMRC v Sonder Europe Ltd
Scope of the Tour Operators’ Margin Scheme.
Global by Nature Ltd v HMRC
What is a sports drink?
Other cases that caught our eye: 24 January 2025
Host employer regulation and control test: Odfjell Technology (UK) Ltd v HMRC [2025] UKFTT 28 (TC) (9 January) is the third recent case on the operation of the host employer regulations. These apply (broadly) where somebody is employed by an offshore...
HMRC v Yorkshire Agricultural Society
The VAT exemption for fundraising events.
The Mersey Docks and Harbour Company Ltd v HMRC
Quay wall qualifies for capital allowances.
Bridgecom International Ltd v HMRC
Costs order not invalidated by purportedly defective notice of appointment of representative.
Other cases that caught our eye: 17 January 2025
Scottish Land and Buildings Transaction tax: In Alexander Benjamin Associates Ltd v Revenue Scotland [2024] FTSTC 11 (23 December 2024) , the Scottish FTT dismissed the taxpayers appeal against a decision by Revenue Scotland to impose...
JTC Employer Solutions Trustee Ltd and others v W Garnett and others
High Court permits rescission of sub-trust appointments saving IHT for EBTs caught by income tax avoidance rules.
M R Currell Ltd v HMRC
UT sets aside FTT decision on treatment of EBT arrangements.
NHS Mid & South Essex ICB and others v HMRC
Element of redress payments constitutes interest.
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411
EDITOR'S PICK
Budget 2026: protecting the UK’s tax competitiveness
David Gordon
1 /7
The Orsted ‘tax nothing’
Andrew Page
2 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
3 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
4 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
5 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
6 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
7 /7
Budget 2026: protecting the UK’s tax competitiveness
David Gordon
The Orsted ‘tax nothing’
Andrew Page
Budget 2026: options for taxing wealth
Dom Rothbarth
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
NEWS
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Welsh tax Bill proposes repayment powers and LTT changes
Voluntary payrolling extended to accommodation and loans
Clarification sought on IHT exemption for charitable trusts
‘No separate VAT rules for cryptoassets’, HMRC say
CBAM: draft default emissions values published
CASES
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ScottishPower (SCPL) Ltd and others v HMRC
T Bunting v HMRC
Brants Bridge Ltd and another v HMRC
Other cases that caught our eye: 23 October 2026
J Smith v HMRC
IN BRIEF
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AI and the unwinnable case
Corporate residence: beyond the paperwork
Hill: the Upper Tribunal on reasonable excuse
Loans to participators: s 455
Modernising the taxation of distributions
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The Nigel Blackwell Family Trust and others v HMRC
One minute with... Helen Miller
Chancellor reportedly rejects alignment of CGT and income tax rates
Incorporating an LLP: direct tax considerations
ScottishPower (SCPL) Ltd and others v HMRC