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Tax cases

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Car dealer was not entitled to use margin scheme premium icon
Roscoe Noonan (TC9412)
10 Feb 2025
Relevance of planning condition premium icon
S and V Fitzgerald (TC9415)
10 Feb 2025
Not all expenses were allowable premium icon
S Opoku-Anokye and another (TC9416)
10 Feb 2025
HMRC has no duty to monitor taxpayer’s income premium icon
D Thompson (TC9410)
03 Feb 2025
Accommodation supply was not a designated travel service premium icon
CRC v Sonder Europe Ltd, Upper Tribunal (Tax and Chancery Chamber), 14 January 2025
03 Feb 2025
Arrangements were within condition A premium icon
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 January 2025
03 Feb 2025
Annexe was suitable for use as a dwelling premium icon
C Johnson (TC9404)
03 Feb 2025
Want of form does not invalidate determination premium icon
 N Homewood (TC9413)
03 Feb 2025
Host employer provision and control test premium icon
Odfjell Technology (UK) Ltd (TC9400)
27 Jan 2025
Hypothetical contract indicated employment relationship premium icon
Bryan Robson Ltd (TC9408)
27 Jan 2025
No appealable decision premium icon
S Yaxley (TC9405)
27 Jan 2025
Protein drink was not a sports drink premium icon
Global by Nature Ltd (TC9396)
27 Jan 2025
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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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