CASES

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

Unauthorised payments charge and surcharge: discovery assessment

No reasonable excuse for the late payment of CGT: In P Kothari v HMRC [2026] UKFTT 1035 (TC) (9 July), the FTT upheld a penalty for late payment of CGT, finding that difficulties in raising funds against properties received in specie did not...

CA allows taxpayer’s appeal on VAT exemption and private higher education providers

Mobile home on property was a chattel for MDR purposes

What does the term ‘dental prostheses’ mean?

Employee benefit trust and IHT:In JMcIlhone v HMRC [2026] UKFTT 995 (TC) (2 July), the FTT held that 4m appointed from an EBT to a sub-trust for one of the companys two employees and his family ceased to qualify for the IHTA...

Supreme Court clarifies the ‘disguised salary’ and ‘significant influence’ tests within the salaried members rules

Passive IP holding did not preserve economic activity

SKAT fraud claim survives issue estoppel challenge: Readers may recall SKATs attempt to pursue a fresh fraud claim in England against MCML, formerly EDF Man Capital Markets Ltd, over allegedly false tax vouchers used to obtain Danish...

Payments to an Ireland government agency were not deductible under the loan relationship rules

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