FTT

Goodwill amortisation: continuity of business defeats relief 

Mixed-use SDLT rates applied to the acquisition of an apartment with a basement storage unit

Burden of proof and civil penalties: The Court of Appeal in HMRC v Sintra Global Inc and another [2025] EWCA Civ 1661 (18 December 2025) decided in favour of HMRC, holding that the UT had made various errors of law, in particular, by...

Country estate was a mixed-use property

FTT grants HMRC’s costs application

No deduction allowable for provisions in respect of an unfunded unapproved retirement benefit scheme, Court of Appeal rules

‘Stock appreciation rights’ were taxable earnings

No recovery of import VAT by non-owners

Purchase of own shares benefited company’s trade 

Application for reinstatement denied