Market leading insight for tax experts
View online issue

FTT


BGC Services: lacking determination premium
Card image Matthew Greene
Card image Guy Bud
Matthew Greene and Guy Bud (Stewarts) examine a recent tribunal decision which stresses the need for accountability and transparency from HMRC when issuing determinations.
16 July 2025
Tax and the City review for July 2025 premium
Card image Zoe Andrews
Card image Mike Lane
Osmond, Eastern Power Networks and HMRC’s guidance on their new unilateral APA process are among the developments in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
9 July 2025
Contentious tax quarterly: Summer 2025 premium
Card image Adam Craggs
Card image Liam McKay
Adam Craggs and Liam McKay (RPC) review some notable rulings on a range of procedural issues, as well as recent changes to the tribunal rules.
9 July 2025
The VAT review for July 2025 premium
Card image Jo Crookshank
Card image Gary Barnett
This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers recent decisions on the single/multiple supply rule and the VAT finance intermediation exemption, as well as HMRC’s change of policy on pension scheme costs.
2 July 2025
Competing views on the VAT exemption for medical care premium
Card image Alex Spencer
Two recent cases demonstrate that the scope of the VAT exemption for health and welfare is far from certain, writes Alex Spencer (Field Court Tax Chambers).
18 June 2025
Improving HMRC’s approach to dispute resolution premium
Card image Adam Craggs
Card image Liam McKay
Adam Craggs and Liam McKay (RPC) examine the current consultation which could help influence HMRC’s future approach to dispute resolution.
28 May 2025
Findings of fact are stubborn things: A Taxpayer v HMRC premium
Card image Catrin Harrison
Card image Dominic Lawrance
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) consider the implications of the Court of Appeal judgment.
5 March 2025
G Stenhouse and another v HMRC premium
Partial wins for taxpayers in late appeal cases
16 July 2025
G Haworth and others v HMRC premium
CA confirms FTT approach to determining POEM for dual resident trusts
9 July 2025
Marlborough DP Ltd v HMRC premium
Court of Appeal confirms that loans made under remuneration trust arrangements were taxable as disguised remuneration  
2 July 2025
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
B D’Angelin v HMRC
9 July 2025
IN BRIEFRSS Read all
MOST READ Read all
Copyright © 2025 LexisNexis
Top