CASES

Taxpayer breached the extraction of value rule for business investment relief purposes

CA confirms FTT approach to determining POEM for dual resident trusts

Property requiring renovation was ‘suitable for use as a dwelling’ 

Disguised remuneration schemes, end users and judicial review: It is now accepted that most, if not all, disguised remuneration schemes involving the making of loans to employees via an employee benefit trust do not work and that the arrangements...

Court of Appeal confirms that loans made under remuneration trust arrangements were taxable as disguised remuneration  

Supreme Court ruling on oil contractor regime

Supply of intra-group services was a single composite taxable supply 

Interpreting double tax treaties: Vietjet Aviation Joint Stock Company v FW Aviation (Holdings) 1 Ltd [2025] EWCA Civ 783 (24 June) concerned a commercial dispute between two parties relating to the financing of the acquisition of four jet aircraft....

Taxpayers did not have a main purpose of obtaining an income tax advantage

Taxpayer liable to income tax on sums payable by overseas entities