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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.
A Bhaur and others v Equity First Trustees (Nevis) Ltd and others
Claim to set EBT scheme aside on grounds of mistake
United Grand Lodge of England v HMRC
Whether membership fees exempt from VAT
P Wilson v HMRC
Fixed income LLP member was self-employed
Knights and others v Townsend Harrison Ltd
Accountants did not have duty of care to clients for failed tax schemes
Other cases that caught our eye 1 October 2021
State aid and Belgium excess profits schemeIn P Commission v Belgium and Magnetrol International (Case C- 337/19), the CJEU upheld an appeal by the EC against the EU General Court annulment of the Commissions 2019 decision concerning selective...
H Hewitt v HMRC
Late appeal: principle of effectiveness
Vermilion Holdings Ltd v HMRC
Employment-related securities: ‘made available’
Cases: Autumn review 2021
Our pick of interesting cases from the last few months, including the recently issued Court of Appeal judgment on mutuality of obligation.
HMRC v Professional Game Match Officials Ltd
The Court of Appeal provides guidance on mutuality of obligation.
GC Field & Sons Ltd and others v HMRC
Discovery assessments invalid
Go to page
of
401
EDITOR'S PICK
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
1 /7
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
2 /7
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
3 /7
Mandatory agent registration: what we know so far
Jane Mellor
4 /7
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
5 /7
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
6 /7
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
7 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
Mandatory agent registration: what we know so far
Jane Mellor
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
NEWS
Read all
Staggered roll-out for mandatory tax adviser registration
Consultation on proposed UK corporate re-domiciliation regime
Cryptoassets taxation: stablecoins
Administrative change to CIR rules
NIC regs mirror tax changes
CASES
Read all
HMRC v Colchester Institute Corporation
HMRC v Boehringer Ingelheim Ltd
R (oao Rokos) v HMRC
Other cases that caught our eye: 10 April 2026
HMRC v C Brzezicki
IN BRIEF
Read all
Exceptional circumstances – but which way?
Tax agent registration and financial services
Provisions
New SDLT burden for private renters
Transactions in Securities counteraction notices
MOST READ
Read all
J Hosking v HMRC
Exceptional circumstances – but which way?
Countrywide Partners Ltd v HMRC
Muller UK and Ireland Group LLP and others v HMRC
Consultation tracker