CASES

The Transitional Provisions, viz. the carry forward and setting off of losses under Section 536 (m), (n) of the 2025 Act, stand preserved and shall continue to have full force and effect as stipulated therein, until such proceedings are finally disposed of or dealt with in accordance with the framework of the 2025 Act. For instance, search and seizure proceedings that were initiated prior to April 1, 2026, continue to be governed by the 1961 Act, even if such proceedings result in assessments or litigation in subsequent years, such as 2027

Timing of VAT on mobile phone plan bundles

Paddock was part of grounds for SDLT purposes

VAT and services received from abroad

Discovery assessment in respect of travelling expenses: In F Uzoh v HMRC [2026] UKFTT 231 (TC) (5 February), an employee, who had not been within self-assessment, signed up with a repayment agent ‘Tommy’s Tax’, which then filed tax returns on his...

Class 1A NICs on ‘pooled’ cars: 1993 agreement gives no estoppel or legitimate expectation

Higher rates of SDLT for additional dwellings: Readers may recall the case ofA Sajedi and others v HMRC[2025] UKFTT 297 (TC), in which the FTT upheld closure notices denying relief from SDLT charged at the higher rate for purchases of...

FTT applies Rangers to contractor loan scheme and rejects s 29 defence

VAT assessments were made in time

HMRC application to set aside barring order refused