CASES

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

Application for preliminary hearing concerning input VAT credit: In TPY Ltd v HMRC [2026] UKFTT 843 (TC) (5 June), the underlying issue was whether or not VAT should have been charged on exports. This decision was on an application by the taxpayer...

FTT allows appeal against transfer pricing information notice seeking US parent company accounts

Travel expenses taxable as no overarching employment provided by umbrella company

Denial of goodwill on incorporation of LLP

VAT not payable on PPE equipment rediverted to Germany: 3V International Ltd v HMRC [2026] UKFTT 815 (TC) (2 June) arises out of the pandemic and the sudden need for huge quantities of PPE equipment. The company imported equipment from China. Its...

Glasgow townhouse and mews properties were non-residential for LBTT purposes

Expert evidence

Double accounting for VAT on online marketplace: Where a trader who is not established in the UK supplies goods via an online marketplace, the online marketplace is responsible for accounting for VAT. In HBS Enterprises Ltd v HMRC [2026] UKFTT 764...

VAT: single or multiple supplies

High Court sanctions Part 26A restructuring plan despite valuable tax losses

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