CASES

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

Double taxation relief on foreign dividend income: It is now well established that significant elements of the UKs tax regime governing the treatment of foreign dividends received by UK companies were incompatible with EU principles of freedom...

Private use of company credit card and tax treatment of loan write off.

IR35: FTT fails to follow earlier decision on employment status.

Whether a food product is similar to potato crisps.

BADR and trusts:Trustees of the Peter Buckley Settlement v HMRC [2024] UKFTT 29 (TC) (4 January 2024) emphasises an important point about business asset disposal relief and trusts. A trust can obtain relief on a disposal of a qualifying asset (in...

Court of Appeal rules that ‘hire cap’ under the oil contractor regime applied to restrict CT deduction.

Luxembourg director’s fees were not subject to VAT.

UT sets aside FTT’s direction that preliminary proceedings in the taxpayer’s appeal be heard in private.

The meaning of ‘residence’ for LBTT purposes: A Blue v Revenue Scotland [2023] FTSTC 4 (21 December 2023) is a case on the additional dwelling supplement rules for Scottish land and buildings transaction tax, particularly the rules relating to...

Court of Appeal confirms that treatment of final PIP awards are liable to income tax.

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