CASES

Estoppel in tax disputes: In A Cattrell v HMRC [2024] UKFTT 67 (TC) (16 January 2024), the FTT dismissed the taxpayer's appeal against the validity of HMRC's closure notice in respect of an enquiry into the taxpayer's self-assessment return (which...

Upper Tribunal clarifies application of the follower notice regime.

HMRC’s denial of late R&D claim upheld.

Upper Tribunal upholds earlier decision to deny relief for employee travel expenses.

Is worrying about looking older a health disorder?  

Double taxation relief on foreign dividend income: It is now well established that significant elements of the UKs tax regime governing the treatment of foreign dividends received by UK companies were incompatible with EU principles of freedom...

Private use of company credit card and tax treatment of loan write off.

IR35: FTT fails to follow earlier decision on employment status.

Whether a food product is similar to potato crisps.

BADR and trusts:Trustees of the Peter Buckley Settlement v HMRC [2024] UKFTT 29 (TC) (4 January 2024) emphasises an important point about business asset disposal relief and trusts. A trust can obtain relief on a disposal of a qualifying asset (in...