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 stamp tax exemption Regulations are to come into force on 3 July 2025 and (3) News Analyses on previously reported decisions Osmond and Allen v HMRC (on main purpose under ITA 2007, s 687), Smart v HMRC (on ‘receiving or entitled’ to income), Conservatory Insulations Northwest Ltd v HMRC (on VAT assessment time limits) and BGC Services Holdings LLP v HMRC (on the refusal of HMRC’s case management decisions permission to appeal application).