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Tax cases

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Nitrous oxide is not food premium icon
Telemara Limited (TC9646)
06 Oct 2025
Did HMRC use its best judgment to issue assessment? premium icon
P Akhtar (TC9645)
06 Oct 2025
More time to make judicial review application granted premium icon
A Weis v CRC, King's Bench Division (Administrative Court), 1 October 2025
06 Oct 2025
Tribunal accedes to HMRC strike-out request premium icon
J Lambert (TC9641)
06 Oct 2025
Coronavirus support scheme payments incorrectly claimed premium icon
Dapetz Limited (TC9633)
06 Oct 2025
Provision of locum service was an exempt supply premium icon
Isle of Wight NHS Trust (TC9640)
06 Oct 2025
Appeal on academic matter struck out premium icon
Circleplane Ltd v HMRC, Upper Tribunal (Tax and Chancery Chamber), 30 July 2025
29 Sep 2025
Tribunal judge’s use of artificial intelligence premium icon
V Evans (as executrix of H Evans, deceased) and others (TC9638)
29 Sep 2025
Prejudice to the taxpayer did not outweigh delay premium icon
T Pawar v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 September 2025
29 Sep 2025
Employees were not on a fixed rate premium icon
Complete Solutions Europe Ltd (TC9642)
29 Sep 2025
Late registration penalty was appropriate premium icon
A Mathews trading as Coast & Country (TC9647)
29 Sep 2025
Tribunal rules that HMRC’s chance of success is not fanciful premium icon
S McMahon (TC9623)
22 Sep 2025
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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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