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Tax cases

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Payments were made to reduce loan balance premium icon
Newpier Charity Ltd (TC9805)
16 Mar 2026
Deliberate behaviour is a subjective test premium icon
A Outram and another (TC9784)
09 Mar 2026
Option to tax a property when it was sold premium icon
A Kog (TC9741)
09 Mar 2026
Transferors of property were trustees, not partners premium icon
COMFG Holdings Ltd v Welsh Revenue Authority (TC9781)
09 Mar 2026
Anti-avoidance assessments issued too late premium icon
I Oscroft and others (TC9787)
09 Mar 2026
Towpath did not form part of property premium icon
A Wood; E Veitch (TC9791)
09 Mar 2026
Standard-rated catering or zero-rated food? premium icon
Slice of Pie Ltd (TC9740)
02 Mar 2026
Liability arises when bundles are sold premium icon
Lycamobile UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 February 2026
02 Mar 2026
Employees’ personal service was provided to host employer premium icon
Wood Group Engineering (North Sea) Ltd (TC9736)
02 Mar 2026
Insufficiency of funds is no excuse premium icon
G Napoleone (TC9761)
02 Mar 2026
Paddock was part of grounds of the property premium icon
A Ferguson and another (TC9782)
02 Mar 2026
No grounds for estoppel or legitimate expectation premium icon
MWL International Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 February 2026
23 Feb 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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