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Tax cases

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Different time limits apply to different errors premium icon
CRC v Shaun Harte, Upper Tribunal (Tax and Chancery Chamber), 11 March 2026
20 Apr 2026
Expenditure on technical studies does not qualify premium icon
Orsted West of Dutton Sands (UK) Limited and others v CRC, Supreme Court, 15 April 2026
20 Apr 2026
Enquiry notice met statutory requirement premium icon
R (on the application of C Rokos) v CRC, King’s Bench Division, 26 March 2026
20 Apr 2026
Supply of staff to a UK care business premium icon
Genuine Care Homecare Services Ltd (TC9779)
20 Apr 2026
Share loss relief not available on salvage operation premium icon
S Wilders (TC9836)
20 Apr 2026
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
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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