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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.

Payment to EBT was earnings

Establishing domicile and whether tax loss due to carelessness

‘Rent to rent’ accommodation provider within TOMS

Whether a company director’s remuneration is within the scope of VAT

HMRC barred from proceedings for non-compliance with unless order

Petroleum revenue tax (PRT) and subsidiary argumentIn HMRC v Perenco UK Ltd [2023] UKUT 169 (TCC) (19 July 2023), the UT dismissed HMRC's appeal against the FTT decision. Consequently, expenditure incurred by the taxpayer during the relevant period...

Shadow directorships and unjust enrichment: In DMWSHNZ Ltd (in liquidation) and the liquidators thereof v Bank of Scotland plc [2023] CSOH 47 (13 July), the Court of Session (Scotland) opined that a case against Bank of Scotland on grounds...

Payment for asset transfer between connected parties was a distribution

Expenses were not incurred in the performance of duties of employment

NICs on car allowances

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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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