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Coverage since January 30, 2026

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Tax

United Kingdom Tax

Court of Appeal (Civil Division)

Elborne v HMRC — Court of Appeal upholds home loan scheme and rejects HMRC’s challenge to liability deduction

/ July 13, 2026

Case Mark Elborne and others v The Commissioners for HM Revenue and Customs Court Court of Appeal (Civil Division) (United […]

United Kingdom Tax

Court of Appeal (Civil Division)

St Patrick’s International College v HMRC — Court of Appeal held that alternative education providers qualify for VAT exemption on public-funded higher education courses

/ July 6, 2026

Case St Patrick’s International College Limited & Ors v The Commissioners for His Majesty’s Revenue and Customs Court Court of

United Kingdom Civil Procedure Tax

Court of Appeal (Civil Division)

Panayi Trustees & Redevco v HMRC — Court of Appeal upholds conforming interpretation of exit-charge tax provisions to allow five-year instalment payment, dismissing both appeals

/ June 13, 2026

Case The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Nos. 1 to 4 v The Commissioners for His