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Tax cases

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Loss relief claim was made outside the return premium icon
R Murphy v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 June 2025
16 Jun 2025
Dance classes do not qualify as ‘private tuition’ premium icon
Rushby Dance and Fitness Centre and others (TC9534)
16 Jun 2025
Penalties imposed by statute premium icon
Conchri Investments Ltd (TC9540)
16 Jun 2025
Former spouse has no liability to tax on rental income premium icon
A Moss (TC9535)
09 Jun 2025
Advance payments related to price premium icon
Turkish Food Supplies Ltd (TC9505)
09 Jun 2025
Transfer of assets abroad rules apply to rent-free occupation premium icon
A Moran (TC9521)
09 Jun 2025
No prejudice to taxpayer to extend time limit premium icon
S Lloyd (TC9527)
09 Jun 2025
Entrepreneurs’ relief not available on disposals premium icon
T Eyre and others (TC9530)
09 Jun 2025
Taxpayer’s misplaced belief was no excuse premium icon
A Hussain (TC9525)
02 Jun 2025
Product was similar to a potato crisp premium icon
Walkers Snack Foods Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 May 2025
02 Jun 2025
Taxpayer’s actions were reasonable premium icon
D Howarth (TC9508)
02 Jun 2025
Vitamin drips are a medical treatment premium icon
Get A Drip Ltd (TC9509)
02 Jun 2025
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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
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