FTT

Liam McKay

Adam Craggs and Liam McKay (RPC) review some notable rulings on a range of procedural issues, as well as recent changes to the tribunal rules.

Jo Crookshank

Gary Barnett

This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers recent decisions on the single/multiple supply rule and the VAT finance intermediation exemption, as well as HMRC’s change of policy on pension scheme costs.

Alex Spencer

Two recent cases demonstrate that the scope of the VAT exemption for health and welfare is far from certain, writes Alex Spencer (Field Court Tax Chambers).

Adam Craggs

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.

Promoters of film finance partnerships authorised to receive notice of enquiries into returns

Corporation tax – qualifying charitable donations: In Anston Investments Ltd v HMRC [2026] UKFTT 483 (TC) (30 March), the FTT allowed the company’s appeal and held that the donations to its charitable parent remained qualifying charitable...

Residential rates of SDLT applied to the purchase of a house and ‘island’

Donations not part of ‘normal expenditure’

Case management directions relating to witness evidence

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