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Appeal on academic matter struck out
Circleplane Ltd v HMRC,
Upper Tribunal (Tax and Chancery Chamber), 30 July 2025
Tribunal judge’s use of artificial intelligence
V Evans (as executrix of H Evans, deceased) and others
(TC9638)
Prejudice to the taxpayer did not outweigh delay
T Pawar v CRC,
Upper Tribunal (Tax and Chancery Chamber), 18 September 2025
Employees were not on a fixed rate
Complete Solutions Europe Ltd
(TC9642)
Late registration penalty was appropriate
A Mathews trading as Coast & Country
(TC9647)
Tribunal rules that HMRC’s chance of success is not fanciful
S McMahon (
TC9623
)
HMRC’s refusal to repay was unreasonable
The King (on the application of Hotel Beds UK Ltd) v CRC,
High Court (Administrative Division)
, 9 September 2025
Sponsorship payments were taxable as profits
P Collingwood (
TC9624
)
Employer liability to include previous figures on worksheet
Fieldworkhub Ltd (
TC9634
)
No excuse for submitting late returns
P Mbomi (
TC9636
)
Call to Child Benefit Office was notice of liability
G Zefi (
TC9631
)
Intra-group fees are liable to VAT
The Prudential Assurance Company Ltd v CRC,
Supreme Court
, 11 September 2025
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Deadline dates for November 2025
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Take-up of relief remains largely flat
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Direct recovery of debts programme relaunched
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Appeal on academic matter struck out
Tribunal judge’s use of artificial intelligence
Prejudice to the taxpayer did not outweigh delay
Employees were not on a fixed rate
Late registration penalty was appropriate
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Deadline dates for November 2025
Fuel duty in August hits its lowest level in ten years
Take-up of relief remains largely flat
Tax investigations into landlords yields £107m
Direct recovery of debts programme relaunched