CASES

Loan charge repayment scheme judicial review fails.

Discovery assessment on pension scheme charges upheld: LTrachtenberg v HMRC [2024] UKFTT 376 (TC) (9 May) involves another challenge to the scope of the discovery provisions, this time concerning pension scheme unauthorised payments charges...

Court of Appeal dismisses appeal on loan relationships unallowable purpose rule.

CA decides HMRC should interpret CIS legislation more flexibly.

Whether skin treatments consisted of medical care and whether assessment was issued in time.

Post-cessation trade relief/notice of enquiry into return: There are two distinct aspects to A Dennison v HMRC [2024] UKFTT 364 (TC) (2 May 2024). The substantive issue is whether or not the taxpayer was entitled to claim relief under the...

Compensation claim by Eclipse film scheme investors fails.

FTT decides substantial area of land acquired with a house formed part of the grounds and constituted residential property for SDLT.

Whether invoices described the supply sufficiently.

Freedom of information and legal professional privilege (LPP): Anybody considering making a FOI request in relation to tax matters will find much of interest in the tribunal’s approach to this issue in A Davis v Information Commissioner [2024] UKFTT...