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Tax cases

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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
Bankruptcy order annulled due procedural irregularity premium icon
A Gaster v CRC, Insolvency and Companies Court, 10 February 2025
03 Mar 2025
Not everything in the notice was reasonably required premium icon
B Joseph (TC9424)
24 Feb 2025
Taxpayer failed to take reasonable steps premium icon
Xcel Consult Ltd (TC9422)
24 Feb 2025
Appeal reinstated despite failure to comply with order premium icon
B Strauss (TC9417)
24 Feb 2025
Supplies from student union café were not exempt premium icon
R (oao) Anglia Ruskin Students’ Union v CRC, King’s Bench Division, 12 February 2025
24 Feb 2025
Moral obligation can be an exceptional circumstance premium icon
A Taxpayer v CRC, Court of Appeal, 13 February 2025
24 Feb 2025
UK has no taxing rights over oil profits premium icon
Royal Bank of Canada v CRC, Supreme Court, 12 February 2025
17 Feb 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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Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising
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CASES premium icon
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Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts
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Revenues soar in first seven months of 2025 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
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