CASES

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

VAT assessment was made within one-year time limit.

FTT allows disclosure of skeleton arguments to third parties: KPMG, Stewarts Law and the wider tax community.

A successful anonymity application.

Freedom of information request relating to the loan charge:The particular concern of the applicant in F Thompson v Information Commissioner and another [2024] UKFTT 391 (21 May 2024) was the process under which Sir Amyas Morse was appointed to...

Main purpose test in applying the transactions in securities regime to buyback of EIS shares.

Irrecoverable VAT on professional fees connected to share sale.

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.

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