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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
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407
EDITOR'S PICK
The new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
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Pillar Two top-up taxes returns: deadline reminder
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CASES
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Ten cases shaping tax practice in 2026
New cases this week: 31 July 2026
M Elborne and others v HMRC
E Kwai v HMRC
P Reed v HMRC
IN BRIEF
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Funding the business
HMRC’s annual report for 2025/26
The new duty to correct tax return errors
The VAT treatment of prize draws
Directors’ liability: tax schemes
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The new Securities Transfer Tax: business as usual?
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