CASES

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

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...

FTT rejects transitional provision carried interest appeals.

Provision for future payments under an unfunded retirement benefit scheme not wholly and exclusively for trade purposes.

The VAT benefits of having clear contractual terms.

Costs decision reversed: Metropolitan International Schools Ltd v HMRC [2024] UKFTT 320 (TC) (10 April 2024) is a slightly odd decision where a FTT judge reversed her own decision about an award of costs against HMRC. The details are probably of...

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