CASES

Supreme Court ruling on oil contractor regime

Supply of intra-group services was a single composite taxable supply 

Interpreting double tax treaties: Vietjet Aviation Joint Stock Company v FW Aviation (Holdings) 1 Ltd [2025] EWCA Civ 783 (24 June) concerned a commercial dispute between two parties relating to the financing of the acquisition of four jet aircraft....

Taxpayers did not have a main purpose of obtaining an income tax advantage

Taxpayer liable to income tax on sums payable by overseas entities

When is a VAT assessment made?

HMRC permission to appeal against case management decisions refused

Consortium relief for multiple link companies must be assessed collectively

Holding company was not ‘trading’ for entrepreneurs’ relief purposes 

Intermediary website services to IFAs were VAT exempt