APPEALS

Taxpayer’s attempt to avoid full IR35 hearing on previously untested procedural grounds is rejected.

The last in a trilogy of recent Court of Appeal cases on ‘unallowable purpose’ has seemingly extended its ambit yet further, writes Constantine Christofi (EY).

UT dismisses gilt strips scheme appeal.

Adam Craggs and Liam McKay (RPC) provide a refresher guide.

A successful anonymity application.

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

UK Finco exemption: In UK and ITV plc v European Commission (Joined Cases T-363/19 and T-456/19) (11 April 2024), Advocate General Medina has opined that the CJEU should set aside the General Court’s judgment and annul the Commission’s...

High Court dismisses claim for declaratory relief in relation to failed film partnership scheme

Mixed-use SDLT appeal failed