FTT

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

Application to recategorise information notice appeal as complex refused

SDLT appeal against closure notice:A Sajedi and others v HMRC [2026] UKUT 101 (TCC) (24 September 2025) concerned an arrangement which was designed to obtain the relief from higher rates of SDLT available where a person replaces his or her main...

Scope and operation of the ‘imported loss’ restriction in CTA 2009 s 327 for loan relationships