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Conditions for business investment relief failed
B D’Angelin v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 1 July 2025
Intra-group services are a single supply
JPMorgan Chase Bank NA v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 17 June 2025
Discovery provisions apply to unauthorised payment charges
Trachtenberg v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 26 June 2025
Assessment for input tax errors was out of time
Conservatory Insulations Northwest Ltd (
TC9553
)
Late appeal against assessments allowed
G and L Stenhouse (
TC9568
)
Failed avoidance scheme gives rise to income tax charge only
A Tonkin (
TC9557
)
Loans were taxable as earnings
Marlborough DP Ltd v CRC,
Court of Appeal
, 26 June 2025
Property was residential despite renovation work
A and T Mudan v CRC,
Court of Appeal
, 27 June 2025
Place of effective management was the UK
G Haworth and others,
Court of Appeal
, 1 July 2025
Personal liability notice was correctly issued
H and D Mojarad (
TC9538
)
Preliminary issue must be heard with main appeal
B Dhaliwal (
TC9542
)
Accommodation services were a separate use
CRC v Dolphin Drilling Ltd,
Supreme Court
, 24 June 2025
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NEWS
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HMRC trials new digital tax coding notices
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CASES
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
Enquiry notice met statutory requirement
Supply of staff to a UK care business
Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026
HMRC trials new digital tax coding notices
More draft legislation for CBAM published for review
Tool launched to aid APR and BPR apportionment
HMRC taking tougher stance on businesses