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Members were salaried and taxable as employees
CRC v BlueCrest Capital Management (UK) LLP,
Supreme Court
, 1 July 2026
Expert evidence must relate to what is reasonably required
CRC v Healthspan Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 15 May 2026
LLP was in business for the purpose of TCGA 1992, s 59A(1)
CRC v GCH Corporation,
Upper Tribunal (Tax and Chancery Chamber)
, 12 June 2026
Output tax due on misclassified sales
HBS Enterprises Ltd (
TC9893
)
No action taken in response to follower notice
M Farrokhshad (
TC9929
)
Conforming interpretation of EU law was correct
The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Nos. 1 to 4 v CRC; Redevco Properties UK 1 Ltd v CRC,
Court of Appeal
, 12 June 2026
No reasonable excuse for submitting five returns late
P Luzha (
TC9804
)
Client relationships do not constitute goodwill
WWM (Harrogate) LLP (
TC9907
)
Reasonable to take advice from tax promoter
C Maguire (
TC9921
)
Marketed floorplan preferred over taxpayer’s
L Henry (
TC9925
)
Special capital payments are liable to income tax
CRC v HFFX LLP; Atkins and others v CRC,
Supreme Court
, 18 June 2026
TOMS does not apply to ride-hailing business
CRC v Bolt Services UK Ltd,
Court of Appeal
, 12 June 2026
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CASES
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Members were salaried and taxable as employees
Expert evidence must relate to what is reasonably required
LLP was in business for the purpose of TCGA 1992, s 59A(1)
Output tax due on misclassified sales
No action taken in response to follower notice