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Tribunal judge’s use of artificial intelligence
V Evans (as executrix of H Evans, deceased) and others (
TC9638
)
Prejudice to the taxpayer did not outweigh delay
T Pawar v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 18 September 2025
Employees were not on a fixed rate
Complete Solutions Europe Ltd (
TC9642
)
Late registration penalty was appropriate
A Mathews trading as Coast & Country (
TC9647
)
Tribunal rules that HMRC’s chance of success is not fanciful
S McMahon (
TC9623
)
HMRC’s refusal to repay was unreasonable
The King (on the application of Hotel Beds UK Ltd) v CRC,
High Court (Administrative Division)
, 9 September 2025
Sponsorship payments were taxable as profits
P Collingwood (
TC9624
)
Employer liability to include previous figures on worksheet
Fieldworkhub Ltd (
TC9634
)
No excuse for submitting late returns
P Mbomi (
TC9636
)
Call to Child Benefit Office was notice of liability
G Zefi (
TC9631
)
Intra-group fees are liable to VAT
The Prudential Assurance Company Ltd v CRC,
Supreme Court
, 11 September 2025
Reasonable excuse for late VAT payment
MBP Europe Ltd (
TC9528
)
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HMRC trials new digital tax coding notices
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
Enquiry notice met statutory requirement
Supply of staff to a UK care business
Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026
HMRC trials new digital tax coding notices
More draft legislation for CBAM published for review
Tool launched to aid APR and BPR apportionment
HMRC taking tougher stance on businesses