HMRC-APPLICATION

‘Overpayment relief is a statutory remedy of last resort.’ Helen Coward (Simmons & Simmons) examines when HMRC can refuse SDLT repayment claims – and when they cannot.

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

HMRC application to set aside barring order refused

Appeal allowed against VAT assessments: Ingliston Driving Experiences Ltd v HMRC [2025] UKFTT 564 (TC) (22 May) is a good example of how what might appear to be broadly similar cases can result in very different outcomes when the facts are examined...