CASES

Application on the wholly and exclusively test of deductibility: The wholly and exclusively rule governing the deductibility of expenses has been part of the tax code since 1842, so it is more than a little surprising to find a taxpayer...

UT upholds FTT decision on principles of valuation and allocation of consideration in acquisition of care homes 

What is an eligible body as a provider of education?

Closure notices relating to a claim for share loss relief were validly made 

VAT exemption for private tuition: Rushby Dance and Fitness centre and others v HMRC [2025] UKFTT 594 (TC) (29 May) is part of a group of four related cases concerning the VAT exemption for private tuition. The exemption applies to the supply of...

Entrepreneurs’ relief denied where company had meaningful non-trading activities.

UT dismisses taxpayers’ appeal against closure notices charging SDLT from failed avoidance scheme.

The scope of the potato.

Appeal allowed against VAT assessments: Ingliston Driving Experiences Ltd v HMRC [2025] UKFTT 564 (TC) (22 May) is a good example of how what might appear to be broadly similar cases can result in very different outcomes when the facts are examined...

FTT warning over the dangers of using AI