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Conditions for claiming input tax not met
SM Developments North West Ltd
(
TC9665
)
Taxpayer’s responsibility to file returns
G Wals (
TC9679
)
Appeal stayed pending review outcome
C Kyriaides (
TC9682
)
Permission for late appeal refused
J Dreyer (
TC9684
)
Incentive plan payment is taxable in UK
M Saunders v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 31 October 2025
Taxpayer’s arguments had merit
The King (on the application of Robin Houldsworth) v CRC,
King’s Bench Division
, 4 November 2025
Perfect storm of unfavourable circumstances
DDK Projects Ltd (
TC9664
)
Notice of appeal was not late at all
Figa Store Ltd (
TC9670
)
Stay application granted without condition
Uber London Ltd (
TC9677
)
No justification for a late appeal
S Choudhury (
TC9675
)
Dispute over form of address used on notice
J Marshall (
TC9669
)
Agency legislation applies to dog handlers’ pay
Tyler Security Ltd (
TC9663
)
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CASES
Read All
Conditions for claiming input tax not met
Taxpayer’s responsibility to file returns
Appeal stayed pending review outcome
Permission for late appeal refused
Incentive plan payment is taxable in UK