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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.

A matchmaking service not a supply of ‘consultancy’ for VAT purposes

CJEU provides preliminary ruling that the UK’s group transfer rules are compliant with EU law

Zero rating and the healthiness of food

Discovery assessments and carelessness: In S Rizvi v HMRC [2023] UKFTT 124 (TC) (13 February 2023), the taxpayer had made multiple claims for enterprise investment scheme (EIS) relief, despite not holding an EIS3 for any of the investments. HMRC...

Court of Appeal finds taxpayer was ‘entitled to’ income under film rights scheme

VAT recovery denied on basis of connection with fraud was not ‘deliberate’ conduct

Upper Tribunal upholds discovery assessment

VAT and place of supply for matchmaking services:InHMRC v Gray Farrar International LLP[2023] EWCA Civ 121 (13 February 2023), the CA upheld HMRCs appeal from the UT and reinstated the FTTs decision. The UT had...

Privilege in the context of third party notices

VAT recoverable on consumable goods used in surgery

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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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