FTT

Undeclared company income: Cheon Fat Ltd v HMRC [2025] UKUT 287 (TCC) (4 July) concerns an application for leave to appeal against a decision of the FTT. It raises an important point of interest to many who advise small companies. Where a company has...

FTT considers the meaning of life

Companies deregistered for VAT under the Ablessio principle

The hardship test

HMRC’s powers: Soft Drinks Levy

FTT dismisses taxpayer’s appeal against chargeable gains degrouping charge

Partial wins for taxpayers in late appeal cases

CA confirms FTT approach to determining POEM for dual resident trusts

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