CASES

The Government of India has introduced a series of GST amendments effective from October 1, 2025. These include major updates to compliance processes, return filing, and exemptions for SMEs. The reforms are aimed at reducing complexity while broadening the tax base.

Scottish FTT upholds Revenue Scotland’s assessments relating to incorrectly claimed LBTT group relief

How do random number generators work?

Partial wins for taxpayers in late appeal cases

JR challenge to APNs refused: In R(oao Adviser Business Solutions Ltd and others) v HMRC [2025] EWHC 1641 (Admin) (30 June), the HC refused permission to challenge Accelerated Payment Notices (APNs), holding that where HMRC have already formed...

Taxpayer breached the extraction of value rule for business investment relief purposes

CA confirms FTT approach to determining POEM for dual resident trusts

Property requiring renovation was ‘suitable for use as a dwelling’ 

Disguised remuneration schemes, end users and judicial review: It is now accepted that most, if not all, disguised remuneration schemes involving the making of loans to employees via an employee benefit trust do not work and that the arrangements...

Court of Appeal confirms that loans made under remuneration trust arrangements were taxable as disguised remuneration