FTT

Application for preliminary hearing concerning input VAT credit: In TPY Ltd v HMRC [2026] UKFTT 843 (TC) (5 June), the underlying issue was whether or not VAT should have been charged on exports. This decision was on an application by the taxpayer...

FTT allows appeal against transfer pricing information notice seeking US parent company accounts

Denial of goodwill on incorporation of LLP

Glasgow townhouse and mews properties were non-residential for LBTT purposes

Film production companies payments were allowable deductions

No late payment penalties on reallocation of earlier tax payments

Penalties: reliance on trusted accountant

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