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CASES

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

Supreme Court rules on deeming provision for share options.

Taxpayer’s attempt to change VAT group joining date denied.

Application to amend grounds of appeal refused.

No inconsistency between DPT notices and terms of advance pricing agreement.

Accounting standards and taxable profit: In Hart St Maltings Ltd v HMRC [2023] UKFTT 860 (TC) (12 October 2023), a company was a small property developer that had purchased a building for conversion into two separate properties and at the end of the...

Services supplied within an investment banking group were a single supply subject to VAT

Biscuit was partly covered by chocolate and therefore subject to VAT

DOTAS scheme reference number properly allocated to umbrella company

Deliberate inaccuracy penalties could not be transferred to directors of umbrella company

Upper Tribunal restores appeal strike out

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EDITOR'S PICK

Budget 2026: protecting the UK’s tax competitiveness

Budget 2026: protecting the UK’s tax competitiveness

David Gordon

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

Budget 2026: protecting the UK’s tax competitiveness

Budget 2026: protecting the UK’s tax competitiveness

David Gordon

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

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