APPEALS

Strike out of appeal after failure to cooperate: J Firth v HMRC [2025] UKFTT 428 (TC) (15 April) is a long decision on whether the FTT should accede to HMRC’s request to strike out an appeal. This was on the basis that the taxpayer had failed...

Upper Tribunal denies SDLT overpayment relief

Closure notices, DPT and transfer pricing

Hair transplant services did not qualify for VAT exemption

FTT considers meaning of ‘promoter’ in DOTAS regime.

Adequacy of reasons given by FTT: In H Rafferty v HMRC [2025] UKUT 63 (TCC) (19 February), the taxpayer was given limited permission to appeal to the UT against closure notices, assessments and penalties. The decision of the UT in rejecting the...

Appeal allowed on IP valuation and amortisation period.

Taxpayer loses right to confidentiality.

Malcolm Gammie CBE KC

The Supreme Court stands at the head of the UK’s judicial appeals system. Malcolm Gammie CBE KC (One Essex Court) examines when permission to appeal to the Supreme Court is likely to be granted, and considers how taxpayers and HMRC are faring in securing permission.

Upper Tribunal allows HMRC’s IR35 appeal.

Go to page of 7