CASES

What is medical care?

HMRC not entitled to deny input tax.

Whether agency legislation applied to engagement of dog-handlers.

Permission to appeal: The background to Syngenta Holdings Ltd v HMRC [2025] UKUT 338 (TCC) (10 October) was that the FTT had rejected the company’s appeal against the assessments which HMRC had raised on the basis that the sole purpose of the company...

FTT expresses preference for Martland over Medpro in late appeal decision

Option arrangement qualified for property development relief from ATED but not relief from SDLT higher rate for companies

Application for reinstatement denied

Employee loan scheme appeal failed: P Brown v HMRC [2025] UKFTT 1226 (TC) (10 October) is a case about an employee loan scheme. The FTT struck out the taxpayer’s appeal on the basis that, following Rangers [2017] UKSC 45, the planning that had been...

Court of Appeal rejects ‘third option’ for employment contracts, but confirms causal link to carelessness before assessment timeframe can be extended

Closure notice charging fee to corporation tax as a chargeable gain