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APPEALS

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Adam Craggs

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Liam McKay

Adam Craggs and Liam McKay (RPC) review lessons from several important procedural decisions and a successful challenge to HMRC’s approach to subject access requests.

Closure notices, DPT and transfer pricing

Hair transplant services did not qualify for VAT exemption

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...

Appeal allowed on IP valuation and amortisation period.

Taxpayer loses right to confidentiality.

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Malcolm Gammie CBE KC

The Supreme Court stands at the head of the UK’s judicial appeals system. Malcolm Gammie CBE KC (One Essex Court) examines when permission to appeal to the Supreme Court is likely to be granted, and considers how taxpayers and HMRC are faring in securing permission.

Upper Tribunal allows HMRC’s IR35 appeal.

High Court strikes out Part 8 loan charge claims.

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EDITOR'S PICK

RBC: from the island of literal interpretation to the continental shelf

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

ScottishPower and the limits of von Glehn

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

Enhancing UK tax policy:
how to stimulate business investment and economic growth

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

RBC: from the island of literal interpretation to the continental shelf

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

ScottishPower and the limits of von Glehn

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

Enhancing UK tax policy:
how to stimulate business investment and economic growth

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

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