FTT

Liam McKay

Adam Craggs

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.

Gary Barnett

Jo Crookshank

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).

Liam McKay

Adam Craggs

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

Dominic Lawrance

Catrin Harrison

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

Court of Appeal rejects HMRC challenge to IHT double trust home loan scheme

Mileage expenses: permanent workplace ‘consisting of London’

Unauthorised payments charge and surcharge: discovery assessment

No reasonable excuse for the late payment of CGT: In P Kothari v HMRC [2026] UKFTT 1035 (TC) (9 July), the FTT upheld a penalty for late payment of CGT, finding that difficulties in raising funds against properties received in specie did not...

CA allows taxpayer’s appeal on VAT exemption and private higher education providers

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