CASES

Court of Appeal remits salaried members case to FTT.

CA rules that consumer redress payments were deductible for CT purposes.

Scope of the Tour Operators’ Margin Scheme.

What is a sports drink?

Host employer regulation and control test: Odfjell Technology (UK) Ltd v HMRC [2025] UKFTT 28 (TC) (9 January) is the third recent case on the operation of the host employer regulations. These apply (broadly) where somebody is employed by an offshore...

Benjamin Craig (Ayming) examines the impact of two recent FTT decisions.

The VAT benefits of having clear contractual terms.

Estoppel in tax disputes: In A Cattrell v HMRC [2024] UKFTT 67 (TC) (16 January 2024), the FTT dismissed the taxpayer's appeal against the validity of HMRC's closure notice in respect of an enquiry into the taxpayer's self-assessment return (which...

Our pick of five interesting tax cases reported since January.