CASES

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

CA overturns UT decision in ‘magic’ capital allowances avoidance scheme.

Part of loan relationship loss disallowed as referable to period of non-UK tax residence.

Entrepreneurs’ relief claim allowed.

Amortisation of goodwill: AlthoughArmour Veterinary Group Ltd v HMRC [2024] UKFTT 539 (TC) (13 June) is a case about corporation tax relief for the amortisation of goodwill it will be of more interest to partnership practitioners. This is...

Penalties for incorrect BADR claim upheld.

Transfer of trade and capital allowances provisions in context of ring fence trade.

Dip pot formed part of single supply of takeaway food subject to VAT.

Procedure for assessing penalties:IMajid v HMRC [2024] UKFTT 491 (TC) (25 May) is what might be seen as a routine appeal against a penalty determination, but there is one point of general interest. An officer of HMRC had spoken to the...

Court of Appeal affirms a wide application of the loan relationships unallowable purpose test.

UT remits IR35 case back to FTT for not fully applying Atholl House.

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