Tax analysis: In Bryan Robson Limited v HMRC the First-tier Tax Tribunal (FTT) allowed in part the taxpayer company’s appeal against PAYE determinations and NIC decisions under the intermediaries’ legislation (IR35). The FTT held that the legislation applied to the company’s 2019 contract with Manchester United except to the extent that it related to image rights. The decision is in principle only; the FTT left the parties to agree the figures

Tax analysis: In Go City Ltd, the First-tier Tax Tribunal (FTT) held that a business’s supply of London passes which could be used to access a variety of attractions was outside-the-scope of VAT at the point the passes were sold, protective assessments raised by HMRC were invalid, and unused credits on expiry of the passes were not consideration for any VATable supply.

Tax analysis: In O’Brien v HMRC, the First-tier Tax Tribunal (FTT) decided that amounts paid into a contractor loan scheme were earnings which HMRC had validly assessed to income tax. Applying the ‘redirection’ principle, the FTT decided that income tax arose when the taxpayer redirected his earnings to an employee benefit trust (EBT) established to try to avoid income tax by making loans from those earnings. Further, the FTT decided that HMRC had satisfied the relevant conditions for making a discovery assessment; in particular, the taxpayer’s return lacked enough information for a hypothetical HMRC officer to be reasonably expected to have been aware that the return was insufficient, despite the scheme having been disclosed to HMRC under the disclosure of tax avoidance schemes rules (DOTAS).

Tax analysis: In Wired Orthodontics and others v HMRC, the First-tier Tribunal (FTT) held that the award of £300,00 of gold bullion by a company to its directors formed part of the directors’ taxable earnings. The FTT also held that the company’s expenses in acquiring the gold bullion were not deductible for corporation tax purposes as those expenses were not incurred ‘wholly and exclusively’ for the purposes of the company’s trade.

Tax analysis: In Powell, the First-tier Tax Tribunal (FTT) dismissed the taxpayer’s appeal against a closure notice charging income tax under section 415 of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) in respect of the release of a close company loan to a participator.

Tax analysis: In Sajedi and others v HMRC (6 March 2025), the First-tier Tax Tribunal (FTT) upheld closure notices denying relief from stamp duty land tax (SDLT) charged at the higher rate for purchases of additional dwellings. The FTT found that the purchased dwellings were not a replacement for the purchaser’s only or main residence because the purchaser had not disposed of a major interest in that residence.

Tax analysis: In Ferrero UK Ltd v HMRC, the First-Tier Tax Tribunal (FTT) found that the taxpayer’s biscuits were not partly covered in chocolate and were therefore zero-rated for VAT purposes.

Tax analysis: In Winchester City Council v HMRC, the First-tier Tax Tribunal (FTT) decided that Winchester City Council’s second claim for repayment of overpaid VAT was a valid claim under section 80 of the Value Added Tax Act 1994 (VATA 1994). The FTT found that the later claim was not a purely repetitive claim and did not constitute an abuse of process.

Tax analysis: In Roseline Logistics Ltd v HMRC (15 April 2025), the First-tier Tax Tribunal (FTT) dismissed an appeal against a post clearance demand note in respect of the improper use of postponed import VAT accounting by a logistics firm.

Tax analysis: In Louwman v HMRC (7 March 2025), the First-tier Tax Tribunal (FTT) decided that offshore income gains and accrued income profits, of offshore settlements settled by the taxpayer before she became deemed UK domiciled, were not ‘protected foreign-source income’ under the protected settlements regime. Accordingly, the taxpayer was liable to income tax on an arising basis under the transfers of assets abroad rules.

Tax analysis: In Sports Invest UK Limited, the First-tier Tax Tribunal (FTT) held that a payment by an Italian football club to a UK-based football agent for a player transfer related solely to services supplied to the club and was not partially third-party consideration for services supplied to the player. Consequently, the supply was not subject to UK VAT.

Tax analysis: In Professional Game Match Officials Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed the company’s appeal against PAYE determinations and associated NIC decisions issued on the basis that the company was the employer of football referees and that the match fees paid to them were earnings from employment. Following the decision of the Supreme Court in 2024, the appeals had been remitted to the FTT on a limited basis