In R (on the application of City Shoes Wholesale Ltd) v HMRC [2016] EWHX  107 (Admin) an application for judicial review was denied to nine EBT operators who were refused the benefits of the LDF.

HMRC has carried out a very short consultation into proposed regulations which will have implications for everyone involved in providing tax advice, requiring advisers to notify their clients about the "Common Reporting Standard". 

In Dr Sharat Jain v HMRC TC 04788 [2015], an NHS consultant who carried on private work at weekends from various hospitals was disallowed his home to travel and subsistence costs. They were not wholly and exclusively incurred: the FTT applied the reasoning from the Dr Samadian decision.

In HMRC v Peter Vaines [2016] UKUT 0002 (TCC), a partner in a law firm was disallowed tax relief on a payment made to avoid potential bankruptcy and to protect his reputation, it was not wholly and exclusively incurred for the purposes of the trade.

HMRC's Shares & Asset Valuation (SAV) is to withdraw some valuation check services. SAV says that its valuation resources are being severely stretched. It will withdraw its informal valuation check service for PAYE Health Checks and ITEPA Post Transaction Valuation Checks.