CASES

CA rejects ‘floorspace’ based method of calculating input tax recovery

Dividends coming into the UK from abroad: BAT Industries plc and others v HMRC [2025] EWCA Civ 1271 (8 October) is another decision in the seemingly endless saga of the UK’s tax treatment of foreign dividends received by UK companies and its...

Payments to employees under tax avoidance scheme were taxable earnings despite purported repayment obligation

Judicial review concerning legitimate expectation over domicile status

Repayment of withholding tax: Skatteforvaltningen v Solo Capital Partners LLP [2025] EWHC 2364 (Comm) (2 October) is the long-awaited judgment in the case under which the Danish tax authorities are suing various individuals and firms in respect of...

What is the VAT treatment of locum medical practitioners?

Determinations concerning the CJRS

Nitrous oxide is not food: In Telamara Ltd v HMRC [2025] UKFTT 1123 (TC) (22 September), the question was: ‘is nitrous oxide food?’ for VAT purposes. The taxpayer supplied metal chargers containing nitrous oxide designed for use in machinery for...

Upper Tribunal follows Medpro when applying Martland three-stage test, but still refuses late appeal application