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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
)
Distributions were not capital in nature
A Beard v CRC,
Court of Appeal
, 2 May 2025
Awareness of multiple dwellings relief not relevant
L-L-O Contracting Ltd and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 14 April 2025
Overpayment relief provision can act as a back stop
C Candy (
TC9482
)
Discovery assessments were valid
A Brown (
TC9493
)
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Supply of care or medical services was not exempt
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Winding-up order for avoidance scheme promoter
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures