Tax analysis: In Cox and another v HMRC, the First-tier Tax Tribunal (FTT) dismissed the taxpayers’ appeals against penalties arising from invalid claims to entrepreneurs’ relief (now business asset disposal relief (BADR)). The FTT held that, in making the claims, the taxpayers had failed to take reasonable care and that HMRC’s decision not to suspend the penalties was not flawed.

Tax analysis: In Colchester Institute Corporation (No 2), the First-tier Tax Tribunal (FTT) held that government funding agency grants are consideration for a supply of education and vocational training provided free of charge to students. In making this decision, the FTT noted that it was bound by the Upper Tribunal (UT) decision in Colchester Institute Corporation v HMRC.

Tax analysis: In Charge My Street Ltd v HMRC, the First-tier Tax Tribunal (FTT) decided that electricity supplied by the appellant via electric vehicle charging points in public spaces was not excluded from the reduced rate of VAT, finding that HMRC had incorrectly interpreted the legislation. The information provided to the FTT about the supplies was not, however, sufficient to determine whether the conditions in Note 5(g) of Item 1, Group 1 of Schedule 7A of the Value Added Taxes Act 1994 (VATA 1994) were met for every transaction.

Tax analysis: In Moran v HMRC, the First-tier Tax Tribunal (FTT) held that the transfer of assets abroad (TOAA) provisions in sections 731–733 of the Income Tax Act of 2007 applied to charge income tax in respect of the occupation by the taxpayer of rent-free accommodation in the UK.

Tax analysis: In Countrywide Partners Ltd v HMRC, the First-tier Tax Tribunal (FTT) upheld HMRC’s £1m penalty on the taxpayer for breach of a stop notice under section 236A of the Finance Act 2014 (FA 2014), holding that the appellant continued to promote the arrangements by organising and managing them (including issuing payslips and making payments) for existing users.

Broadband electronic communications system or network based on fibre-optic cables and associated optical electronics for delivery of multiple advanced services such as telephony, broadband Internet and television across one link (triple play) all the way to the home or business: (a) FTTH — Fibre to the home network, reaches the end-user premises with fibre from the MPoP (Metropolitan Point of Presence), an access network consisting of optical fibres lines in both the distribution/feeder and the drop or terminal segments of the access network (including in-house wiring) (b) FTTB — Fibre to the building, reaches the end-user premises with fibre, but copper, coax or LAN (Local Area Networks) is used within the building (c) FTTN — Fibre to the Nodes, reaches a street cabinet (up to several kilometres away from the customer premises) with fibre, but the final connection is copper (eg VDSL (Very high data rate Digital Subscriber Line)) or coax (with DOCSIS3.0).

Tax analysis: In MWL, the First-tier Tax Tribunal (FTT) dismissed the company’s appeals against HMRC decisions that Class 1A National Insurance contributions (NICs) were due in respect of cars made available to employees. The FTT rejected the company’s contentions and decided in favour of HMRC that: (i) the cars were not pool cars and were subject to the NICs charge; (ii) HMRC were not estopped from arguing otherwise as a result of a 1993 agreement that the cars would be treated as pool cars, and (iii) the FTT did not have jurisdiction to consider the taxpayers’ legitimate expectation argument.

The Fair Work Agency (FWA) and Department for Business and Trade (DBT) have published guidance on the FWA's penalty enforcement and naming scheme for unpaid employment tribunal awards and Acas conciliation agreements (COT3).

The Fair Work Agency (FWA) has announced that Peter McGuigan has been convicted of acting as an unlicensed gangmaster after pleading guilty to an offence under section 12 of the Gangmasters (Licensing) Act 2004. The FWA states that, between January 2022 and June 2023, McGuigan supplied around 125 workers to an abattoir near Kenilworth, Warwickshire, without holding the required gangmaster's licence. Coventry Magistrates' Court fined him £1,000, ordered him to pay a £400 victim surcharge and £85 in court costs and imposed a 12-month Labour Market Enforcement Order. The FWA states that McGuigan continued operating after his gangmaster's licence was revoked in 2019 following an inspection. During the investigation, McGuigan said he believed a licence was not required because the workers he supplied were licensed slaughtermen.

The Fair Work Agency (FWA) has published its first delivery plan for 2026 to 2027, setting out its priorities, activities and performance measures for its inaugural year of operation. It explains how the new single enforcement body will support workers and employers, tackle exploitation and prepare for the transfer of National Minimum Wage enforcement from HMRC in April 2027. Digital tools to aid compliance with employment rights, including a payslip explainer and holiday pay calculator, are also planned, alongside a three-year enforcement strategy to be published by April 2027.

The nominal value of a security rather than its market value

The face value requirement essentially provides that an instrument is not a deed unless it is clear on its face that it was intended to be a deed by the parties to it.