FTT

Liam McKay

Adam Craggs and Liam McKay (RPC) examine the current consultation which could help influence HMRC’s future approach to dispute resolution.

Catrin Harrison

Dominic Lawrance

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) consider the implications of the Court of Appeal judgment.

Purchase of own shares benefited company’s trade

Application for reinstatement denied

Employee loan scheme appeal failed: P Brown v HMRC [2025] UKFTT 1226 (TC) (10 October) is a case about an employee loan scheme. The FTT struck out the taxpayer’s appeal on the basis that, following Rangers [2017] UKSC 45, the planning that had been...

Closure notice charging fee to corporation tax as a chargeable gain

Sponsorship payments were taxable on cricketer despite purported assignment to his company.

Undeclared company income: Cheon Fat Ltd v HMRC [2025] UKUT 287 (TCC) (4 July) concerns an application for leave to appeal against a decision of the FTT. It raises an important point of interest to many who advise small companies. Where a company has...

FTT considers the meaning of life

Companies deregistered for VAT under the Ablessio principle

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