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Tax cases

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Group relief was incorrectly obtained premium icon
Abbotsford Property Group Ltd and another (FTSTC 9)
21 Jul 2025
Conditions for business investment relief failed premium icon
B D’Angelin v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 July 2025
14 Jul 2025
Intra-group services are a single supply premium icon
JPMorgan Chase Bank NA v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 June 2025
14 Jul 2025
Discovery provisions apply to unauthorised payment charges premium icon
Trachtenberg v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 June 2025
14 Jul 2025
Assessment for input tax errors was out of time premium icon
Conservatory Insulations Northwest Ltd (TC9553)
14 Jul 2025
Late appeal against assessments allowed premium icon
G and L Stenhouse (TC9568)
14 Jul 2025
Failed avoidance scheme gives rise to income tax charge only premium icon
A Tonkin (TC9557)
07 Jul 2025
Loans were taxable as earnings premium icon
Marlborough DP Ltd v CRC, Court of Appeal, 26 June 2025
07 Jul 2025
Property was residential despite renovation work premium icon
A and T Mudan v CRC, Court of Appeal, 27 June 2025
07 Jul 2025
Place of effective management was the UK premium icon
G Haworth and others, Court of Appeal, 1 July 2025
07 Jul 2025
Personal liability notice was correctly issued premium icon
H and D Mojarad (TC9538)
07 Jul 2025
Preliminary issue must be heard with main appeal premium icon
B Dhaliwal (TC9542)
30 Jun 2025
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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