CASES

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

Company was ‘trading’ for entrepreneurs’ relief purposes

GLO test case ruling not binding where legal basis later shown to be wrong

Director’s loan balance written off on liquidation

First-year capital allowances claim on oilfield plant and machinery allowed

FA 2003 s 44(9) does not preclude a claim for SDLT overpayment relief

Appeal allowed against HMRC allocating scheme reference numbers under DOTAS

As 2026 passes its halfway point, we take stock of a busy year in the courts. From decisions on partnership tax and treaty abuse to VAT, inheritance tax planning to employment status, here is our pick of ten key cases shaping tax practice this year....

Restitution of overpaid income tax:In AXA Insurance UK plc and another v HMRC [2026] UKSC 24 (27July), the SC dismissed the taxpayers appeal which focused on whether earlier rulings in the Prudential test case were binding on the...

Court of Appeal rejects HMRC challenge to IHT double trust home loan scheme

Mileage expenses: permanent workplace ‘consisting of London’

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