The Upper Tribunal (UT) heard an appeal regarding the residence status of a taxpayer and whether the person was non-resident during the relevant period to avoid having to pay

The First-tier Tribunal (FTT) ruled that arrangements involving the removal of properties from one company to distribute an interest in a property investment partnership to one of

The First-tier Tax Tribunal (FTT) ruled that a company was careless in implementing an employee benefit trust scheme. Background: Janet Bray Limited (JB) provides consultancy

The Court of Appeal (CoA) confirmed a High Court decision which might result in HMRC being liable for damage to a business which it shut down with an accrued debt of nearly £7.4

The Court of Appeal (CoA) clarified that even if a stock transfer was forged, the company’s register of members is conclusive in determining the identify of its members.

The Court of Appeal (CoA) reviewed a criminal conviction and the correlated fines in a health and safety breach case. While the Court upheld the conviction, it reduced the fine.

The Court of Appeal (CoA) upheld the High Court judgement that profit-sharing is not a prerequisite for a partnership. The Court assessed whether the management of investments by

The Court of Appeal (CoA) was asked to consider whether the High Court was wrong to have concluded that a profit-sharing agreement was not engaged. Background: The claimant's

The Supreme Court upheld the Court of Appeal’s (CoA) decision clarifying that fees incurred after the decision to sell a subsidiary were ‘expenses of a capital nature’ and could

The Court of Appeal (CoA) overturned the first instance decision and held that an AI invention cannot be patented as nothing differentiates it from a typical computer programme