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FTT
Elphysic Ltd and others v HMRC
Companies deregistered for VAT under the
Ablessio
principle
Clear Pay Payroll Ltd v HMRC
The hardship test
Millennium Cash & Carry Ltd v HMRC
HMRC’s powers: Soft Drinks Levy
Currys Retail Ltd v HMRC
FTT dismisses taxpayer’s appeal against chargeable gains degrouping charge
G Stenhouse and another v HMRC
Partial wins for taxpayers in late appeal cases
G Haworth and others v HMRC
CA confirms FTT approach to determining POEM for dual resident trusts
Marlborough DP Ltd v HMRC
Court of Appeal confirms that loans made under remuneration trust arrangements were taxable as disguised remuneration
Conservatory Insulations Northwest Ltd v HMRC
When is a VAT assessment made?
Performance Leads Ltd v HMRC
Intermediary website services to IFAs were VAT exempt
Nellsar Ltd v HMRC
UT upholds FTT decision on principles of valuation and allocation of consideration in acquisition of care homes
Go to page
of
8
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC