FTT

FTT decision on SDLT upheld: C Halstead v HMRC [2025] UKUT 22 (TCC) (15 January) is a decision of the UT refusing an application by the taxpayer to appeal against a decision of the FTT. We are now starting to see publication of the decisions in...

Court of Appeal remits salaried members case to FTT.

What is a sports drink?

Scottish Land and Buildings Transaction tax: In Alexander Benjamin Associates Ltd v Revenue Scotland [2024] FTSTC 11 (23 December 2024) , the Scottish FTT dismissed the taxpayer’s appeal against a decision by Revenue Scotland to impose...

Business premises renovation allowance claim succeeds.

Carried forward losses: In Blackfriars Hotel (UK) Holdings Ltd v HMRC [2024] UKFTT 1095 (TC) (6 December 2024), the FTT considered an appeal by the taxpayer against a decision of HMRC to deny the use of carried-forward non-trading loan relationship...

Sale of LLP capital accounts not subject to income tax.

Compensation exemption did not apply: The one thing about tax that ‘everybody knows’ is that a tax-free payment of up to £30,000 can be paid as compensation for loss of office. As Simrajsar Ltd and another v HMRC [2024] UKFTT 1072...

It looks like any tax motivation is becoming fair game, writes Eloise Walker (Pinsent Masons).