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Accommodation services were a separate use
CRC v Dolphin Drilling Ltd,
Supreme Court
, 24 June 2025
Intermediary services for financial advisers were exempt
Performance Leads Ltd (
TC9543
)
Recipient is beneficial owner of distributions
S Smart (
TC9549
)
Lodge offered basic living needs
S and C Smith (
TC9559
)
The effect of a transaction is not necessarily a purpose
Osmond and another,
Upper Tribunal (Tax and Chancery Chamber)
, 13 June 2025
Depreciated replacement cost was not appropriate
Nellsar Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 2 June 2025
Intention was to mislead HMRC
M Whines (
TC9537
)
Drugs administered to outpatients and personal use
Clatterbridge Pharmacy Ltd (
TC9544
)
Practice generally prevailing ended in September 2017
R Joye; D Sumners (
TC9547
)
Non-trading activities formed substantial part of business
A and C Moffat (
TC9546
)
Notice of enquiry was clear to a reasonable person
G Scatola and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 27 May 2025
Loss relief claim was made outside the return
R Murphy v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 3 June 2025
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Tax adviser registration guidance published
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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