FTT

Pre-registration input tax

Discovery assessments out of time

Transactions in securities regime: I Oscroft and others v HMRC [2026] UKFTT 251 (TC) (12 February) confirms HMRC’s long-standing view (put beyond doubt by a subsequent amendment to the legislation) that profits available for distribution include...

Timing of VAT on mobile phone plan bundles

Paddock was part of grounds for SDLT purposes

Discovery assessment in respect of travelling expenses: In F Uzoh v HMRC [2026] UKFTT 231 (TC) (5 February), an employee, who had not been within self-assessment, signed up with a repayment agent ‘Tommy’s Tax’, which then filed tax returns on his...

Class 1A NICs on ‘pooled’ cars: 1993 agreement gives no estoppel or legitimate expectation

VAT assessments were made in time

HICBC and joint incomes: I Odina v HMRC [2026] UKFTT 158 (TC) (28 January) confirms that for married couples living together, rental income from jointly‑owned property is taxed 50-50 by default, regardless of who actually receives it. The taxpayer...

This month’s update by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers share sales, substance over form and single supplies.