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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.

Administration of estates: In N Hall v HMRC [2023] UKFTT 32 (TC) (10 January 2023), a widow died and in her will granted an unrelated individual who had provided her with considerable practical support during her declining years the right to live in...

Gold bullion awarded to directors constituted earnings and was not deductible

Expenses paid to workers by an umbrella company were not deductible

DOTAS penalty was out of time

NIC personal liability notice upheld

HICBC appeal fails despite HMRC ‘misdirection’

Transfer of business: In 2 Green Smile v HMRC [2023] UKFTT 15 (TC) (20 December 2022), the issue was the timing of the transfer of business from a partnership to a company. The date was important both for determining who was responsible for tax on...

Payments under ‘dividend replacement scheme’ were distributions

Partnership profit dispute referral timed out and invalid

NIC personal liability notice upheld

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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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