FTT

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

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

The hardship test

HMRC’s powers: Soft Drinks Levy

FTT dismisses taxpayer’s appeal against chargeable gains degrouping charge