FTT

Re-litigating the same issue

No landfill tax disposal from licence revocation and dissolution of permit-holder

Individual match contracts were not contracts of employment

Statutory residence: transit exemption and exceptional circumstances

Discovery, debt assignment, distribution and penalties: In S Thomas v HMRC [2026] UKFTT 627 (TC) (24 April), the FTT decided that when the company assigned to its controlling shareholder a debt of £2.1m owed to the company by a third party, the...

DTT anti-abuse provision did not deny UK withholding exemption  

EBT was not remuneration

Invalid discovery assessment concerning failed SDLT scheme.

Capital allowances not available for environmental studies expenditure

Profits arose from oil extraction activities