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Tax cases

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Recovering incorrectly charged VAT under DIY scheme premium icon
Chris Poulton (TC9433)
17 Mar 2025
Offshore income gains and profits are not protected premium icon
V Louwman (TC9445)
17 Mar 2025
Higher rate applies to new properties premium icon
A Sajedi, A Rafie, P Hall and T Pillay (TC9447)
17 Mar 2025
Documents were not necessary or relevant premium icon
The King (on the application of) Airedale Chemical Company Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 February 2025
10 Mar 2025
Time limits for double tax relief claims premium icon
CRC v Applicants/appellants in the Post Prudential Closure Notice Group Litigation, Court of Appeal, 25 February 2025
10 Mar 2025
Salary increases could not be taken into account premium icon
Swift Trading Worldwide Ltd (TC9430)
10 Mar 2025
Liability of supplies of property management services premium icon
Chelsea Cloisters Management Ltd (TC9428)
10 Mar 2025
Tribunal’s jurisdiction after HMRC withdraws notices premium icon
Ava Estell Ltd and another (TC9426)
10 Mar 2025
Home loan scheme found to be effective premium icon
Executors of Mrs L V Elborne deceased and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 February 2025
03 Mar 2025
Commercial reality determines outcome premium icon
Sarabande (TC9419)
03 Mar 2025
Arrangements were notifiable under DOTAS premium icon
CRC v Asset House Piccadilly Ltd (TC9429)
03 Mar 2025
No chance appeal would succeed premium icon
B von Buddenbrock (TC9432)
03 Mar 2025
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Readers’ forum: VAT registration required due to Hong Kong payment? Readers’ forum: Is HMRC enquiry into historic undeclared income valid? Readers forum: Too good to be true Readers’ forum: Are you loan-some tonight? New queries: 27 November 2025
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Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Tax tip: Monthly VAT returns may sometimes be appropriate Movers & Shakers: 27 November 2025
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Conditions for claiming input tax not met Taxpayer’s responsibility to file returns Appeal stayed pending review outcome Permission for late appeal refused Incentive plan payment is taxable in UK
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This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Inheritance tax on pension funds from 6 April 2027 – a serious future problem
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