COURT-OF-APPEAL

Paul Farey

Paul Farey (AECOM) assesses how the Supreme Court’s stricter approach narrows the scope for capital allowances on preparatory expenditure.

Employee benefit trust and IHT: In J McIlhone v HMRC [2026] UKFTT 995 (TC) (2 July), the FTT held that £4m appointed from an EBT to a sub-trust for one of the company’s two employees and his family ceased to qualify for the IHTA...

CA upholds conforming interpretation allowing payment of exit taxes by instalments

Court of Appeal closes TOMS route for ride-hailing platforms

Capital allowances not available for environmental studies expenditure

Government funding held to be consideration for supplies

Court of Appeal rejects ‘third option’ for employment contracts, but confirms causal link to carelessness before assessment timeframe can be extended

Court of Appeal finds that distributions debited to company’s share premium account were dividends that were not capital in nature

Court of Appeal decides moral obligations can be part of ‘exceptional circumstances’ for statutory residence test.

Court of Appeal considers validity of automated notices and assessments.

Go to page of 5

EDITOR'S PICK

The Orsted ‘tax nothing’

Andrew Page

1 /7

Budget 2026: options for taxing wealth

Dom Rothbarth

2 /7

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

3 /7

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

4 /7

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

5 /7

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

6 /7

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

7 /7

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

CASES

Read all

IN BRIEF

Read all

Market leading insight for tax experts

Corporate Taxes

Employment taxes

Indirect Taxes

International Taxes

Private Business Taxes

Private Client Taxes

Real Estate Taxes

Stamp Taxes

Tax policy & administration

COURT-OF-APPEAL

EDITOR'S PICK