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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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Global 15% tax rate will not apply to US companies Visitor Levy Amendment Bill published HMRC expands use of AI to counter tax avoidance Consultation on proposed administrative amendments Consultation on removal of the £135 customs duty relief
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Maximum penalty due for failure to notify Professional fees are not deductible Anti-avoidance provision applied Burden of proof when challenging a civil penalty Deed of appointment was adequate proof
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This week's opinion: 15 January 2026 Global 15% tax rate will not apply to US companies Visitor Levy Amendment Bill published HMRC expands use of AI to counter tax avoidance Consultation on proposed administrative amendments
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