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CASES

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

Deathbed IHT scheme succeeded due to HMRC procedural failing.

Baldness in women is not a disability.

Court of Appeal considers validity of automated notices and assessments.

Advisers procedural errors on IR35: Cranham Sports LLP v HMRC [2024] UKUT 209 (TCC) (1 August 2024) relates to an IR35 dispute but the real interest in this case is procedural. The tennis commentator Barry Cowan provided his services to Sky TV...

CA holds that discretionary payments to LLP members were taxable as miscellaneous income.

Fund management exemption.

Mobile phone plan bundles.

Court of Appeal rules that automated notices are valid: In PMarano v HMRC [2024] EWCA Civ 876 (26 July), the CA dismissed the taxpayers appeal that the UT erred in holding that FA 2020 s 103 rendered it unnecessary for HMRC to prove the...

Supreme Court finds advisers’ fees were capital in nature.

CA holds that stapled entity not entitled to double tax relief.

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EDITOR'S PICK

Budget 2026: protecting the UK’s tax competitiveness

Budget 2026: protecting the UK’s tax competitiveness

David Gordon

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

Budget 2026: protecting the UK’s tax competitiveness

Budget 2026: protecting the UK’s tax competitiveness

David Gordon

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

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