APPEALS209CA89E-4112-4CDC-B8DB-D791CE3CF498

Form over influence? Constantine Christofi, Craig Kirkham-Wilson and Lauren Trask (EY) examine the Supreme Court’s decision in BlueCrest and what it means for Conditions A and B of the salaried members rules.

Glyn Edwards (MHA) examines an apparent increase in HMRC strike-out applications and why many are failing to clear the tribunal’s high threshold.

CA allows taxpayer’s appeal on VAT exemption and private higher education providers

SKAT fraud claim survives issue estoppel challenge: Readers may recall SKAT’s attempt to pursue a fresh fraud claim in England against MCML, formerly ED&F Man Capital Markets Ltd, over allegedly false tax vouchers used to obtain Danish...

Follower notices and corrective action: C Maguire v HMRC [2026] UKFTT 929 (TC) (18 June) is a rare example of a taxpayer succeeding in an appeal against a penalty for failing to take corrective action after receiving a follower notice. The taxpayer...

FTT allows appeal against transfer pricing information notice seeking US parent company accounts

HMRC granted permission to amend their statement of case 

No late payment penalties on reallocation of earlier tax payments

HMRC’s unreasonable conduct not sufficiently unreasonable for indemnity costs