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Tax cases

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Ramsay did not prevent dry tax charge premium icon
B Lynch (TC9450)
31 Mar 2025
Are mega marshmallows eaten with fingers? premium icon
CRC v Innovative Bites Ltd and another, Court of Appeal, 21 March 2025
31 Mar 2025
Loan was not outstanding so no relief due premium icon
CRC v T Bunting, Upper Tribunal (Tax and Chancery Chamber), 19 March 2025
31 Mar 2025
Passenger transport services qualify for TOMS premium icon
CRC v Bolt Services UK Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 March 2025
31 Mar 2025
Hair transplants do not qualify as an exempt medical service premium icon
Advanced Hair Technology Ltd (TC9434)
31 Mar 2025
Too late to reinstate appeal premium icon
D Hosie (TC9455)
24 Mar 2025
Preliminary studies were qualifying costs premium icon
Orsted West of Duddon Sands (UK) Ltd and others v CRC, Court of Appeal, 17 March 2025
24 Mar 2025
Hypothetical contract was one of employment premium icon
PD & MJ Limited v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 March 2025
24 Mar 2025
Setting repayment against next return fails to avoid penalty premium icon
The Jerk Yard Ltd (TC9420)
24 Mar 2025
Holiday let business amounted to holding of investments premium icon
Executors for the estate of the late Gertrude Tanner (TC9456)
24 Mar 2025
Statutory time limits must be respected premium icon
P Benson (TC9454)
17 Mar 2025
Recovering incorrectly charged VAT under DIY scheme premium icon
Chris Poulton (TC9433)
17 Mar 2025
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NEWS premium icon
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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
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CASES premium icon
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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
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