UPPER-TRIBUNAL

VAT grouping and protection of revenue

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...

Expert evidence

HMRC’s unreasonable conduct not sufficiently unreasonable for indemnity costs

DTT anti-abuse provision did not deny UK withholding exemption  

Capital allowances not available for environmental studies expenditure

Capital allowances: ring fence trades and intra-group transfers

What is a price reduction for VAT purposes?

Court of Appeal upholds UT decision disallowing amortisation debits