Market leading insight for tax experts

View online issue

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

Go to page of 22

EDITOR'S PICK

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The Orsted ‘tax nothing’

The Orsted ‘tax nothing’

Andrew Page

Budget 2026: options for taxing wealth

Budget 2026: options for taxing wealth

Dom Rothbarth

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

CASES

Read all

IN BRIEF

Read all

MOST READ Read all

Top