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Practical Points

Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.

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Business tax

This month covers corporation tax and VAT.

‘Wholly and exclusively’ appeal regarding unapproved pension scheme dismissed
  • Dec 2025
The Court of Appeal (CA) has dismissed the appeal of two taxpayers in the case of AD Bly Groundworks and Civil Engineering Limited, on whether large accruals arising following implementation of an ‘unfunded unapproved retirement benefit scheme’ (UURBS) were allowable for corporation tax purposes..
VAT treatment of maintenance services
  • Dec 2025
The First-tier Tribunal (FTT) has considered the VAT treatment of maintenance services supplied in respect of a number of blocks of flats. The issues were whether the services were supplied to the lessors or the lessees of the flats, and whether the services could be considered as part of the exempt supply of land...
VAT exemption for welfare services
The First-tier Tribunal (FTT) has again considered the VAT treatment of health and welfare services. While the circumstances of the case are relatively niche, the statutory interpretation issues are potentially of wider interest...
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Practical Points archive

Personal tax

This month covers property tax.

Summerhouse not an independent dwelling
  • Dec 2025
The First-tier Tribunal (FTT) has found that a summerhouse with a lavatory was not a separate dwelling. Although it was used by the family, it was not suitable for use as a dwelling on its own due to the lack of a shower or bath.
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More in personal tax

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Tax compliance and investigations

This month covers penalties. 

Reliance on accountant not a reasonable excuse
  • Dec 2025
The First-tier Tribunal (FTT) found that while the taxpayer had initially taken sufficient steps to file his tax returns, he should have made more enquiries when penalty notices began to arrive...
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More in tax compliance and investigation

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Practical Points archive

Tax administration

There are no updates this month.

Tax payments and repayments: Taxpayers fail to recover loan charge payments to HMRC
  • Oct 2025
The Upper Tribunal (UT) has found that taxpayers who used the Disguised Remuneration Repayment Scheme were not entitled to a refund, as HMRC would have had power to recover the amounts...
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Practical Points archive

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