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Tax cases

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Employee expense claims were invalid premium icon
Y Badoume (TC9828)
13 Apr 2026
Government funding was consideration for supplies premium icon
CRC v Colchester Institute Corporation, Court of Appeal, 27 March 2026
13 Apr 2026
Best judgment assessment was reasonable premium icon
Massala Exotic Ltd and K Miah (TC9769)
13 Apr 2026
Discovery assessments are valid premium icon
J King (TC9816)
13 Apr 2026
Lack of evidence to show gift was genuine premium icon
S Fleet (TC9833)
13 Apr 2026
Sporadic gifts do not qualify for exemption premium icon
J Hosking (TC9824)
30 Mar 2026
Companies were not trading by the EIS deadline premium icon
Putney Power Ltd; Piston Heating Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 March 2026
30 Mar 2026
Focus must be on character of property at effective date premium icon
CRC v C Brzezicki, Upper Tribunal (Tax and Chancery Chamber), 18 March 2026
30 Mar 2026
HMRC correct to disapply option to tax election premium icon
Nissi N Nissi Ltd (TC9778)
30 Mar 2026
No jurisdiction to reduce assessment premium icon
G Russell (TC9811)
30 Mar 2026
Disputed cash was result of gambling premium icon
J & F Wilson Plumbing & Heating Limited; F Wilson (TC9822)
23 Mar 2026
Corporate members of LLP not entitled to relief premium icon
Muller UK and Ireland Group LLP and others v CRC, Court of Appeal, 11 March 2026
23 Mar 2026
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Valuation Office Agency combines with HMRC HMRC hails public beta a success All SA109 taxpayers exempt from MTD until April 2027 HMRC charter – share your thoughts Visitor levy applies in Cardiff from April 2027
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Employee expense claims were invalid Government funding was consideration for supplies Best judgment assessment was reasonable Discovery assessments are valid Lack of evidence to show gift was genuine
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This week's opinion: 16 April 2026 Valuation Office Agency combines with HMRC HMRC hails public beta a success All SA109 taxpayers exempt from MTD until April 2027 HMRC charter – share your thoughts
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