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Tax cases

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Not everything in the notice was reasonably required premium icon
B Joseph (TC9424)
24 Feb 2025
Taxpayer failed to take reasonable steps premium icon
Xcel Consult Ltd (TC9422)
24 Feb 2025
Appeal reinstated despite failure to comply with order premium icon
B Strauss (TC9417)
24 Feb 2025
Supplies from student union café were not exempt premium icon
R (oao) Anglia Ruskin Students’ Union v CRC, King’s Bench Division, 12 February 2025
24 Feb 2025
Moral obligation can be an exceptional circumstance premium icon
A Taxpayer v CRC, Court of Appeal, 13 February 2025
24 Feb 2025
UK has no taxing rights over oil profits premium icon
Royal Bank of Canada v CRC, Supreme Court, 12 February 2025
17 Feb 2025
Forces exclusion confirmed as not applying premium icon
Halstead v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 January 2025
17 Feb 2025
Director worked during period of claim premium icon
SWG Polymer Services Ltd (TC9398)
17 Feb 2025
Main purpose of arrangements was to obtain group relief premium icon
Lloyds Asset Leasing Ltd (TC9409)
17 Feb 2025
Requested records were statutory documents premium icon
AAA Oriental Ltd (TC9414)
17 Feb 2025
Significant influence test should be narrowly construed premium icon
CRC v Bluecrest Capital Management (UK) LLP, Court of Appeal, 17 January 2025
10 Feb 2025
Breach of subject access rights under GDPR premium icon
Michael Ashley v CRC, King’s Bench Division, 24 January 2025
10 Feb 2025
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Tax tip: Tax-efficient funding of education Readers’ forum: Will an 18-25 trust meet the inheritance tax requirement? Readers’ forum: How to deal with possible cash receipts and payments Readers’ forum: Calculating building costs for home built 30 years ago Readers’ forum: What input tax can be claimed on pre-registration expenses?
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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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