PAYE

Judicial review determining tax residency: K (oao R Houldsworth) v HMRC [2025] EWHC 2848 (Admin) (4 November) revisits an issue which many people might have thought had gone away: the extent to which the (former) IR20 booklet can be relied on when...

Interest on overpaid VAT: For most VAT practitioners, the decision in HMRC v Colaingrove Ltd [2025] UKUT 360 (TCC) (21 October) will be of historical interest only as the interest regime for VAT that was at issue here has been completely...

Payments to employees under tax avoidance scheme were taxable earnings despite purported repayment obligation

Operation of PAYE: Fieldworkhub Ltd v HMRC [2025] UKFTT 1097 (TC) (11 September) concerned a company who took on an employee who was also employed (under PAYE) with another employer. HMRC originally issued the new employer with a DO code –...

Expat’s pension escapes tax as link to employment unbroken by fund transfer

HMRC permission to appeal against case management decisions refused

Insolvency consequences of a failed avoidance scheme: C Purkiss v T Kennedy and others [2025] EWCA Civ 268 (14 March) is not a tax case but will be of interest to many tax practitioners because it concerns the insolvency consequences of a failed...

Sch 36 information notice upheld.

David Haworth and David Haughey (Freshfields) examine the implications of the Court of Appeal’s decision for businesses which are potentially within the scope of the UK’s salaried member rules.

Compensation exemption did not apply: The one thing about tax that ‘everybody knows’ is that a tax-free payment of up to £30,000 can be paid as compensation for loss of office. As Simrajsar Ltd and another v HMRC [2024] UKFTT 1072...