FTT

Mobile home on property was a chattel for MDR purposes

Supreme Court clarifies the ‘disguised salary’ and ‘significant influence’ tests within the salaried members rules

Payments to an Ireland government agency were not deductible under the loan relationship rules

Property not two dwellings at time of acquisition for MDR purposes

Treatment of successive repayment claims

Follower notices and corrective action: C Maguire v HMRC [2026] UKFTT 929 (TC) (18 June) is a rare example of a taxpayer succeeding in an appeal against a penalty for failing to take corrective action after receiving a follower notice. The taxpayer...

CA upholds conforming interpretation allowing payment of exit taxes by instalments

VAT on karaoke venue: A reduced rate of VAT was introduced during the pandemic for the right of admission to certain shows, museums, etc. The question in Lucky Voice Group Ltd v HMRC [2026] UKFTT 903 (TC) (16 June) was whether this reduction also...

UT remits loan relationship dispute

UT confirms broad meaning of ‘business’