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FCA confirms investigation into John Wood Group Plc

FCA confirms investigation into John Wood Group Plc

FCA confirms investigation into John Wood Group PlcThe Financial Conduct Authority (FCA) has confirmed that it has opened an investigation into John

ESAs jointly consult on draft guidelines for ESG stress testing in banking and insurance

ESAs jointly consult on draft guidelines for ESG stress testing in banking and insurance

ESAs jointly consult on draft guidelines for ESG stress testing in banking and insuranceThe three European Supervisory Authorities (the European

Weekly roundup of HMRC import, export and customs guidance—30 June 2025

Weekly roundup of HMRC import, export and customs guidance—30 June 2025

Weekly roundup of HMRC import, export and customs guidance—30 June 2025Details of updates to HMRC import, export and customs guidance for the period

Ofcom opens consultation on additional online safety measures under the Online Safety Act 2023

Ofcom opens consultation on additional online safety measures under the Online Safety Act 2023

Ofcom opens consultation on additional online safety measures under the Online Safety Act 2023Ofcom has launched a consultation proposing further

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Tax weekly highlights—26 June 2025

This week's edition of Tax weekly highlights includes: (1) the Supreme Court’s decision in HMRC v Dolphin Drilling, (2) confirmation that the PISCES...
26th Jun
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Supreme Court clarifies tax rules for oil contractors and defines ‘incidental to another use’ (Commissioners for His Majesty’s Revenue and Customs v Dolphin Drilling Ltd)

The Supreme Court has unanimously dismissed Dolphin Drilling’s appeal, ruling that the hire cap on tax deductions should apply to the Borgsten Dolphin...
25th Jun
News

FTT dismisses appeal finding that taxpayer was ‘receiving or entitled’ to income (Smart v HMRC)

Tax analysis: In Smart v HMRC, the First-tier Tax Tribunal (FTT) dismissed the taxpayer’s appeal against assessments and a closure notice charging...
24th Jun
News

FTT finds VAT assessment was not made within statutory time limit (Conservatory Insulations Northwest Ltd v HMRC)

Tax analysis: In Conservatory Insulations Northwest Ltd v HMRC, the First-tier Tax Tribunal (FTT) refused HMRC’s application to strike out the...
24th Jun
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UT holds that taxpayers did not have a main purpose of obtaining an income tax advantage (Osmond and Allen v HMRC)

Tax analysis: In Osmond and Allen v HMRC, the Upper Tribunal (UT) allowed the taxpayers’ appeal that the First-tier Tax Tribunal (FTT) erred in law in...
24th Jun
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FTT refuses HMRC permission to appeal against case management decisions requiring explanation of £96m PAYE determinations (BGC Services Holdings LLP v HMRC)

Tax analysis: In BGC Services Holdings LLP v HMRC, the First-tier Tribunal (FTT) refused HMRC permission to appeal to the Upper Tribunal (UT) against...
24th Jun
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HMRC publishes tax gap statistics for the 2023-24 tax year

HMRC has published its tax gap statistics for the 2023-24 tax year
20th Jun
News

Tax weekly highlights—19 June 2025

This week's edition of Tax weekly highlights includes: (1) News Analyses on the FTT decisions in Eastern Power Networks, Moffat and Performance Leads,...
19th Jun
News

A win of £1.9m in a longstanding SDLT dispute (Candy v HMRC)

Private Client analysis: The First-tier Tribunal (Tax) (FTT) ruled in the taxpayer’s favour, deciding that Mr. Candy did have four years to lodge the...
17th Jun
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FTT finds that provision of ‘leads’ to independent financial advisors constituted VAT exempt financial intermediary services (Performance Leads Ltd v HMRC)

Tax analysis: In Performance Leads, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s appeal that supplies of ‘lead generation’ services to...
17th Jun
News

FTT rejects taxpayers’ claims for entrepreneurs’ relief (Moffat and another v HMRC)

Tax analysis: In Moffat, the First-tier Tax Tribunal (FTT) held that the taxpayers’ claims for entrepreneurs’ relief (now business asset disposal...
17th Jun
News

FTT confirms consortium relief ownership proportion based on collective entitlement of link companies (Eastern Power Networks plc and others v HMRC)

Tax analysis: In Eastern Power Networks plc and others v HMRC, the First-tier Tax Tribunal (FTT) held that, when determining the ownership proportion...
16th Jun
News

Pension scheme’s failure to fulfil commitment to provide information about annual allowance was maladministration, despite no legal obligation (Dr S, CAS-60994-H2H2)

Pensions analysis: The Pensions Ombudsman has upheld a complaint about member communication. Martin Scott of gunnercooke LLP looks at the decision.
12th Jun
News

Tax weekly highlights—12 June 2025

This week's edition of Tax weekly highlights includes: (1) the publication of the government’s response to the consultation on the tax treatment of...
12th Jun
News

The Building Safety Levy (Scotland) Bill—a quick guide

Construction analysis: The Scottish Government introduced the Building Safety Levy (Scotland) Bill into the Scottish Parliament on 5 June 2025. The...
11th Jun
News

FTT considers ‘eligible body’ status for education-related VAT exemption purposes (Solent Pathway Campus Ltd v HMRC)

Tax analysis: In Solent Pathway Campus Ltd v HMRC, the First-tier Tax Tribunal (FTT) decided that the appellant (SPCL) was an eligible body as a...
11th Jun
News

Upper Tribunal upholds HMRC’s share loss relief enquiries and notices (Murphy v HMRC)

Tax analysis: In Murphy v HMRC, the Upper Tribunal (UT) dismissed the taxpayer’s appeal and allowed HMRC’s cross-appeal, finding that HMRC’s enquiries...
10th Jun
News

UT upholds FTT decision on principles of valuation and allocation of consideration in acquisition of care homes (Nellsar v HMRC)

Tax analysis: In Nellsar, the Upper Tribunal (UT) dismissed both parties’ appeals and affirmed the decision of the First-tier Tax Tribunal (FTT). In...
9th Jun
News

UT decides enquiries into SDLT avoidance scheme were valid (Scatola and others v HMRC)

Tax analysis: In Scatola, the Upper Tribunal (UT) dismissed the taxpayers’ appeal against closure notices charging stamp duty land tax (SDLT)...
5th Jun
News

Tax weekly highlights—5 June 2025

This week's edition of Tax weekly highlights includes: (1) the UT decision in Nellsar on valuation, (2) the UT decision in Murphy on the validity of...
5th Jun

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What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

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