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Other cases that caught our eye: 12 April 2024
SEIS relief claim rejected: Coconut Animated Island Ltd v HMRC [2024] UKUT 75 (TCC) (25 March 2024) is the UT’s decision in the taxpayer’s appeal against the FTT’s decision to uphold HMRC’s refusal to grant relief under the SEIS regime to investors...
Other cases that caught our eye: 8 March 2024
Taxpayer took reasonable care on R&D relief claim: H&H Contract Scaffolding Ltd v HMRC [2024] UKFTT 151 (TC) (16 February 2024) is an interesting case about penalties. The taxpayer company’s claim for R&D relief was rejected by HMRC. The case gives...
The VAT review for July 2023
Gary Barnett
Jo Crookshank
Jo Crookshank and Gary Barnett (Simmons & Simmons) cover a number of the latest developments in the VAT and indirect tax field.
Global Britain? Trade, customs and tax in 2023
Amanda Tickel
Caroline Barraclough
James Caldecourt
James Caldecourt, Amanda Tickel and Caroline Barraclough (Deloitte) discuss how the UK is implementing an independent trade policy against a backdrop of Brexit, Covid-19 and a global trading system under increasing strain.
Importing: practical VAT issues affecting charity and education sectors
Angela Fearnside
The charity and education sectors are facing a disproportionate burden, writes Angela Fearnside (The University of Cambridge).
The VAT review for March 2022
Gary Barnett
Jo Crookshank
HMRC’s revised guidance on early termination payments and several advocate general opinions are among the recent VAT developments reviewed by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Key issues for in-house tax teams: a checklist
Chris Holmes
Mark Ellis
James Egert
Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.
Trade remedies: the new UK regime
George Peretz KC
After Brexit, the UK will operate its own system of trade remedies.
George Peretz QC (Monckton Chambers) examines what’s proposed.
UK customs tariff post-Brexit
The government consults on a new customs tariff.
Tax aspects of the draft EU withdrawal agreement
Panny Loucas
Panny Loucas (PwC) assesses the rights of EU citizens and the tax and customs aspects of the draft deal.
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EDITOR'S PICK
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
1 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
2 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
3 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
4 /7
The new Securities Transfer Tax: business as usual?
Georgina West
5 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
6 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
7 /7
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
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
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OECD issues Pillar Two review framework and revised GIR
VAT refund policy change for non-UK members of VAT groups
VAT on fund management services: new HMRC guidelines
Temporary zero rate for domestic electricity
CBAM admin regulations published
CASES
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J Scheckter v HMRC
Luxurico Ltd v HMRC
C Sagar v HMRC
Other cases that caught our eye: 18 September 2026
The Executors of Hunt and others v HMRC
IN BRIEF
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TOGCs and leases
Principal or agent?
HMRC get more bang for their buck
Sanctionable conduct
The end of offshore execution on secondary transactions
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Grand Smile Design Ltd v HMRC
Consultation tracker
The Executors of Hunt and others v HMRC
Raising standards without regulating the profession
Other cases that caught our eye: 11 September 2026