CASES

Corporation tax qualifying charitable donations: In Anston Investments Ltd v HMRC [2026] UKFTT 483 (TC) (30 March), the FTT allowed the companys appeal and held that the donations to its charitable parent remained qualifying charitable...

Residential rates of SDLT applied to the purchase of a house and ‘island’

Donations not part of ‘normal expenditure’

Case management directions relating to witness evidence

Whether source of cash was gambling: Anybody who has been involved in tax investigations will have come across situations where the taxpayer explains that cash deposits which exceed his/her declared business receipts have come from gambling winnings....

Court of Appeal upholds UT decision disallowing amortisation debits 

Stop notice breach: continued scheme operation

Honest opinion defeats tax-scheme libel claim

Discovery assessment in the context of multiple insufficiencies of tax: In HMRC v S Harte [2026] UKUT 112 (TCC) (11 March), the Upper Tribunal dismissed HMRCs appeal, deciding that the conduct and time‑limit conditions in TMA 1970 ss 29 and 36...

Employment-related securities: differential exit proceeds taxable as earnings