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Tax cases

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When a temporary workplace is a permanent one premium icon
V Michael (TC9751)
09 Feb 2026
Taxpayer was UK-resident for tax purposes premium icon
P Kearney (TC9756)
09 Feb 2026
Supply of care or medical services was not exempt premium icon
1st Alternative Medical Staffing Ltd (TC9678)
02 Feb 2026
Inaccuracy penalties cancelled premium icon
Delphi Derivatives Ltd (in liquidation) v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 January 2026
02 Feb 2026
Overpayment was not the result of an error in a claim premium icon
BTR Core JPUT v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 January 2026
02 Feb 2026
Winding-up order for avoidance scheme promoter premium icon
CRC v Purity Ltd, Chancery Division, 23 December 2025
02 Feb 2026
Supplement applies because timescale not met premium icon
Y Bredin [2026] FTSTC 1
02 Feb 2026
Decision not to suspend penalties was justified premium icon
P and D Cox v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 January 2026
26 Jan 2026
Validity of invoices to support input tax claims premium icon
Athena Luxe Ltd (TC9710)
26 Jan 2026
Licence to use client list was intangible fixed asset premium icon
Ripe Ltd (TC9735)
26 Jan 2026
Artificial intelligence must be used with caution premium icon
G Elden (TC9742)
26 Jan 2026
Martland is the correct approach to late appeals premium icon
CRC v Medpro Healthcare Ltd and others, Court of Appeal, 19 January 2026
26 Jan 2026
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UK/India social security agreement Capital goods scheme amended regulation comes into force Transfer pricing reporting consultation launched HMRC guidance published on the taxation of state pensions HMRC updates its transformation roadmap
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Tribunal had no jurisdiction to determine an appeal No excuse for registering seven years late IHT charge arises on employee benefit trust arrangement Morse review not relevant to employment income liability Multiple dwellings relief denied
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This week's opinion: 16 July 2026 UK/India social security agreement Capital goods scheme amended regulation comes into force Transfer pricing reporting consultation launched HMRC guidance published on the taxation of state pensions
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