CASES

VAT exemption and statutory interpretation:In Cascade Care Ltd v HMRC [2025] UKFTT 1332 (TC) (7November), the FTT dismissed the taxpayers appeal, finding that the taxpayer, who provided specialist services to adults with mental...

‘Stock appreciation rights’ were taxable earnings

No recovery of import VAT by non-owners

Nutella biscuits were zero-rated

How long can HMRC retain a deposit?

Judicial review determining tax residency: K (oao R Houldsworth) v HMRC [2025] EWHC 2848 (Admin) (4 November) revisits an issue which many people might have thought had gone away: the extent to which the (former) IR20 booklet can be relied on when...

Are hospital car parking charges subject to VAT?

Purchase of own shares benefited company’s trade 

Disclosure: principle of reciprocity

Interest on overpaid VAT:For most VAT practitioners, the decision inHMRC v Colaingrove Ltd [2025] UKUT 360 (TCC) (21 October) will be of historical interest only as the interest regime for VAT that was at issue here has been completely...