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Tax cases

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Email problems were understandable premium icon
R Kotecha (TC9458)
07 Apr 2025
Planning condition did not affect suitability as a dwelling premium icon
B Patel (TC9467)
07 Apr 2025
Ramsay did not prevent dry tax charge premium icon
B Lynch (TC9450)
31 Mar 2025
Are mega marshmallows eaten with fingers? premium icon
CRC v Innovative Bites Ltd and another, Court of Appeal, 21 March 2025
31 Mar 2025
Loan was not outstanding so no relief due premium icon
CRC v T Bunting, Upper Tribunal (Tax and Chancery Chamber), 19 March 2025
31 Mar 2025
Passenger transport services qualify for TOMS premium icon
CRC v Bolt Services UK Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 March 2025
31 Mar 2025
Hair transplants do not qualify as an exempt medical service premium icon
Advanced Hair Technology Ltd (TC9434)
31 Mar 2025
Too late to reinstate appeal premium icon
D Hosie (TC9455)
24 Mar 2025
Preliminary studies were qualifying costs premium icon
Orsted West of Duddon Sands (UK) Ltd and others v CRC, Court of Appeal, 17 March 2025
24 Mar 2025
Hypothetical contract was one of employment premium icon
PD & MJ Limited v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 March 2025
24 Mar 2025
Setting repayment against next return fails to avoid penalty premium icon
The Jerk Yard Ltd (TC9420)
24 Mar 2025
Holiday let business amounted to holding of investments premium icon
Executors for the estate of the late Gertrude Tanner (TC9456)
24 Mar 2025
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Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012 Scottish government consults on air departure tax
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CASES premium icon
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Assessments were not protected Zero-rated book or a standard-rated ghost-writing service? Lack of formal claim means lack of appeal When a temporary workplace is a permanent one Taxpayer was UK-resident for tax purposes
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This week's opinion: 12 February 2026 Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012
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