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Admin
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Consideration from capital reduction was income
P Hunt and others (
TC9519
)
Adequate information was available to HMRC
Realbuzz Group Ltd (
TC9502
)
Company’s liquidation is no excuse for failure to notify
CRC v Industria Umbrella Ltd (in liquidation) (
TC9503
)
No zero rating for long-term residential care unit
NHS Ayrshire & Arran Health Board (
TC9511
)
Application for penalty allowed due to non-attendance
CRC v ZS Tech Solutions UK Ltd (
TC9515
)
Artificial intelligence tool should not be used in isolation
B Zzaman (
TC9520
)
Foreign property was not relevant property
Accuro Trust (Switzerland) SA as trustee of the Tiodab Trust (
TC9501
)
HMRC’s decision to refuse late claim was rational
R (oao Rettig Heating Group UK Ltd (in liquidation)) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 May 2025
Tool did not qualify as an examination service
Generic Maths Ltd (
TC9497
)
Principal private residence relief available
R Eyre and another (
TC9498
)
Shoot trade was not commercial
C Macdonald (
TC9504
)
Settlor continued to enjoy property in trusts
A Chugtai (
TC9495
)
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NEWS
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Threshold for business and farming assets raised to £2.5m
Scam warning alert as self-assessment deadline nears
Supply of temporary medical staff is exempt
Interest rates lowered
Thousands of returns filed over festive period
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Amount payable comprised both payments
HMRC appeals image rights issue
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Income tax refund forms part of estate
Full decision required before further appeal possible
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This week's opinion: 8 January 2026
Threshold for business and farming assets raised to £2.5m
Scam warning alert as self-assessment deadline nears
Supply of temporary medical staff is exempt
Interest rates lowered