CASES

Upper Tribunal finds home loan scheme effective.

FTT had no jurisdiction to apply extra statutory concession.

FTT considers meaning of ‘promoter’ in DOTAS regime.

Adequacy of reasons given by FTT: In H Rafferty v HMRC [2025] UKUT 63 (TCC) (19 February), the taxpayer was given limited permission to appeal to the UT against closure notices, assessments and penalties. The decision of the UT in rejecting the...

Court of Appeal decides moral obligations can be part of ‘exceptional circumstances’ for statutory residence test.

Supreme Court confirms DTT did not give UK taxing rights over oil payments.

What is a bar?

Scope of employee taxpayer information notice restricted.

FTT denies cross-border group relief claim on main purpose grounds.

SDLT MDR denied where planning restriction existed.