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APPEALS209CA89E-4112-4CDC-B8DB-D791CE3CF498

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

Discovery, debt assignment, distribution and penalties: In S Thomas v HMRC [2026] UKFTT 627 (TC) (24 April), the FTT decided that when the company assigned to its controlling shareholder a debt of £2.1m owed to the company by a third party, the...

Capital allowances not available for environmental studies expenditure

Case management directions relating to witness evidence

Whether source of cash was gambling: Anybody who has been involved in tax investigations will have come across situations where the taxpayer explains that cash deposits which exceed his/her declared business receipts have come from gambling winnings....

Stop notice breach: continued scheme operation

Application to recategorise information notice appeal as complex refused

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