CASES

Transfer pricing adjustments can fall within the scope of VAT

Undeclared company income: Cheon Fat Ltd v HMRC [2025] UKUT 287 (TCC) (4 July) concerns an application for leave to appeal against a decision of the FTT. It raises an important point of interest to many who advise small companies. Where a company has...

FTT considers the meaning of life

Companies deregistered for VAT under the Ablessio principle

Scope of closure notices

The hardship test

FoI request: In Thomas Elsbury v The Information Commissioner [2025] UKFTT 915 (GRC) (2 August), the FTT (General Regulatory Chamber) allowed an appeal against an Information Commissioner Decision Notice upholding HMRCs decision to neither...

Expat’s pension escapes tax as link to employment unbroken by fund transfer

VAT treatment of private taxi operators 

Who supplied what to whom?