CASES

Closure notices relating to a claim for share loss relief were validly made 

VAT exemption for private tuition: Rushby Dance and Fitness centre and others v HMRC [2025] UKFTT 594 (TC) (29 May) is part of a group of four related cases concerning the VAT exemption for private tuition. The exemption applies to the supply of...

Entrepreneurs’ relief denied where company had meaningful non-trading activities.

UT dismisses taxpayers’ appeal against closure notices charging SDLT from failed avoidance scheme.

The scope of the potato.

Appeal allowed against VAT assessments: Ingliston Driving Experiences Ltd v HMRC [2025] UKFTT 564 (TC) (22 May) is a good example of how what might appear to be broadly similar cases can result in very different outcomes when the facts are examined...

FTT warning over the dangers of using AI

TIS rules applied to shareholder return from capital reduction

TOAA applied on rent-free property settled in an offshore trust

No reasonable excuse for misunderstanding HMRCs letter: If HMRC write to you saying that you no longer need to complete a self-assessment tax return what does that actually mean? The taxpayer in A Hussain v HMRC [2025] UKFTT 546 (TC) (19 May)...