CASES

Pension liberation scheme: Dalriada Trustees Ltd and others v HMRC [2023] UKFTT 314 (TC) (21 March 2023), is a stark illustration of what can go wrong with pensions liberation schemes and how people caught up in them can end up in in dire financial...

The effect of the option to tax anti-avoidance provisions  

LLP profits reallocated via corporate member 

Employment agency not liable for tax on supply chain workers, as supply was of excluded services

Land with electricity distribution network was grounds of a dwelling for SDLT purposes 

SDLT and closure notices: In Redmount Trust Company Ltd v HMRC [2023] UKUT 68 (TCC) (16 March 2023), the UT considered an appeal against the validity of a closure notice in respect of a sub-sale SDLT scheme involving an agreement to grant an option...

HMRC discretion to disclose confidential documents 

HMRC litigation officers did not have to be solicitors

Sub-sale SDLT scheme defeated in Court of Appeal  

Carrying on a trade?: N Henderson v HMRC [2023] UKFTT 281 (TC) (8 March 2023), is a classic case of whether an individual buying and selling shares is carrying on a trade or merely making investments. As so often happens the taxpayer wanted to be...