CASES

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

Interest on recurring loans constituted yearly interest and UK to UK exemption did not apply.

ER claim succeeded despite shareholding of less than 5%.

The limited circumstances in which HMRC can cancel a VAT registration number.

Bonus arrangements were fully taxable:Lynx Forecourt Ltd v HMRC [2024] UKFTT 278 (TC) (27 March 2024) is an appeal that relates to bonus arrangements put in place as far back as 2003. They were designed to exploit the rules which existed at the...

Court of Appeal overturns Upper Tribunal decision on transfer pricing but upholds conclusion on unallowable purpose.

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

UT decides that Mega Marshmallows can be zero-rated.

UK Finco exemption: In UK and ITV plc v European Commission (Joined Cases T-363/19 and T-456/19) (11 April 2024), Advocate General Medina has opined that the CJEU should set aside the General Courts judgment and annul the Commissions...

Debt indemnity arising from share sale did not give rise to a remittance to the UK

High Court dismisses claim for declaratory relief in relation to failed film partnership scheme

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