FTT

A reusable container is not necessarily a separate supply 

Capital allowances: ring fence trades and intra-group transfers

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

Stop notice breach: continued scheme operation

Electricity supplied via electric vehicle charging points in public spaces