UPPER-TRIBUNAL

Helen Coward

Helen Coward and Cristy Ajediti (Simmons & Simmons) explain why Tower One is another warning on the risks of complex, tax-driven arrangements.

Peter North

Rob Sharpe

Rob Sharpe and Peter North (Cleary Gottlieb) examine a recent Upper Tribunal ruling on the taxation of stock appreciation rights – a decision that introduces fresh uncertainty for arrangements falling outside ITEPA 2003 Part 7.

Sinisa Butina

Angela Savin

Angela Savin and Sinisa Butina (KPMG) examine the basis of the Upper Tribunal’s reasoning in Scatola and the broader ramifications for taxpayers seeking certainty and finality to their SDLT affairs.

Gary Barnett

Jo Crookshank

This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers recent decisions on the single/multiple supply rule and the VAT finance intermediation exemption, as well as HMRC’s change of policy on pension scheme costs.

CA allows taxpayer’s appeal on VAT exemption and private higher education providers

What does the term ‘dental prostheses’ mean?

CA upholds conforming interpretation allowing payment of exit taxes by instalments

VAT on karaoke venue: A reduced rate of VAT was introduced during the pandemic for the right of admission to certain shows, museums, etc. The question in Lucky Voice Group Ltd v HMRC [2026] UKFTT 903 (TC) (16 June) was whether this reduction also...

UT remits loan relationship dispute

UT confirms broad meaning of ‘business’

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