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Tax cases

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Awareness of multiple dwellings relief not relevant premium icon
L-L-O Contracting Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 April 2025
12 May 2025
Overpayment relief provision can act as a back stop premium icon
C Candy (TC9482)
12 May 2025
Discovery assessments were valid premium icon
A Brown ( TC9493)
12 May 2025
Payments to employers were unauthorised premium icon
Morgan Lloyd Trustees v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 March 2025
02 May 2025
Late application to make voluntary contributions premium icon
N Joshi v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 April 2025
02 May 2025
Conditions not met for multiple dwellings relief premium icon
H and D Gabra (TC9473)
02 May 2025
No advantage to the taxpayer in recategorising appeal premium icon
A Langsam (TC9478)
02 May 2025
Director’s loan was not written off premium icon
G Quillan (TC9487)
02 May 2025
Was the business acting as agent or principal? premium icon
T Shepherd (TC9489)
02 May 2025
Circular flow of funds did not constitute income premium icon
The Vaccine Research Limited Partnership (TC9476)
28 Apr 2025
Devices were an integral part of the transaction premium icon
WTGIL Ltd v CRC, Court of Appeal, 11 April 2025
28 Apr 2025
Insufficient checks led to late paid tax premium icon
Purever UK Ltd (TC9442)
28 Apr 2025
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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 Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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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
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