CASES

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

CA decides payments facilitating increased pension contributions were taxable.

CA dismisses BT’s restitutionary claim for overpaid VAT.

State aid: In the joined cases of Luxembourg v Commission (Case C- 451/21) and P Engie Global LNG Holdings and others v Commission (Case C- 454/21) (5 December 2023), finding that Luxembourg has granted unlawful state aid to Engie (formerly GDF...

Taxpayer wins finely balanced IR35 case remitted from Court of Appeal.

Capital allowances on camping pods.

HMRC’s retention and internal sharing of copy documents obtained during criminal investigation.

SEIS: It is well known that the requirements of the various tax-advantaged venture capital schemes are both strict and strictly enforced. In Legend of Golden Temple Ltd and others v HMRC [2023] UKFTT 988 (TC) (23 November 2023), the companies did not...

B2B webcam services not admission-related for VAT place of supply.

Property transactions not taxable and PPR available.

Information notice requiring email searches was valid but disclosure request held to be too broad.

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