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Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.
SGA Productions Ltd v HMRC
No theatre tax relief for amusement park shows
Rufforth Park Ltd v HMRC
VAT treatment of car boot sale pitches
Other cases that caught our eye: 25 February 2022
Preconditions to making a discovery assessment were satisfied
Other cases that caught our eye: 14 February 2022
Carelessness of adviser acting on behalf of taxpayerIn J Callen v HMRC [2022] UKFTT 40 (TC) (4 February 2022), the FTT found that the taxpayer's adviser was acting on his behalf and had been careless in submitting the taxpayer's...
DuoDecad Kft
Correct recipient of a supply unaffected by potentially abusive arrangements
Gunfleet Sands Ltd and others v HMRC
Capital allowances on windfarm studies
Conran and another v HMRC
Valuation of intangibles and classification of distribution on a business transfer
Haworth and others v HMRC
Round the world scheme fails
Urenco Chemplants Ltd and another v HMRC
Capital allowances claim sent back to FTT
Jones Bros Ruthin (Civil Engineering) Co Ltd and another v HMRC
Failure of remuneration scheme
Go to page
of
405
EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
HMRC phase in mandatory payrolling of benefits from April 2027
ATED pre-return banding checks
Coding out winter fuel payment charge
Pensions advisers urge rethink on IHT
CASES
Read all
HMRC v Bolt Services UK Ltd
Barclays Bank plc v HMRC
HMRC v GCH Corporation Ltd and others
Barclays Services Corporation and another v HMRC
Other cases that caught our eye: 19 June 2026
IN BRIEF
Read all
Foreign PE exemption becoming mandatory
Solving the LLC double taxation problem
AI in R&D advisory: seven control points
Information notices
Management rollovers and share-for-share exchange relief
MOST READ
Read all
Consultation tracker
Management rollovers and share-for-share exchange relief
Sintra, Hall and the reshaping of HMRC’s burden of proof
The UK’s tax certainty problem
Information notices