Market leading insight for tax experts

View online issue

CASES

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

Successful judicial review claim on VAT concession.

HMRC’s statement of case not deficient.

DOTAS, late appeal against scheme ref number: Hive Umbrella Ltd v HMRC [2023] UKFTT 753 (TC) (7 September 2023) is another DOTAS case in which the FTT permitted the taxpayer's appeal despite there being no good reasons for the delay (which the FTT...

Salaried member rules not applicable to all members of LLP

Loss of share options on company merger not covered by termination payment exemption

Valuation of property and goodwill

Belgian excess profits scheme is unlawful state aid: In Belgium v Commission (Case T-131/16) (20 September 2023), the General Court held that the European Commission was correct to rule that a scheme which exempted excess profits by Belgian...

Non-residential rates of SDLT did not apply to transactions involving a reservation agreement.

Deliberate penalties not due on s 455 charge.

Changes to terms of essay writing service did not change VAT result.

Go to page of 411

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

CASES

Read all

IN BRIEF

Read all

MOST READ Read all

Top