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Admin
Avoidance
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Investments
VAT
Holiday pay was not part of regular salary
Letter Workshop Ltd (
TC9692
)
Nutella biscuits were not chocolate covered
Ferrero UK Ltd (
TC9654
)
Conditions for additional dwelling supplement not met
J Kimm [2025]
FTSTC 11
HMRC’s letter was not amenable to judicial review
J Font v CRC,
King’s Bench Division
, 19 November 2025
No reasonable excuse for failing to submit ATED returns
UPW Invest Inc (
TC9690
)
Promoter failed to notify arrangement
Moir Management Services Ltd (
TC9681
)
Arrangements were solely to avoid tax
AD Bly Groundworks and Civil Engineering Ltd; CHR Travel Ltd v CRC,
Court of Appeal
, 14 November 2025
No arguable errors of law in First-tier Tribunal’s decision
H Mayet v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 4 November 2025
Import VAT on goods not owned by claimant
TSI Instruments Ltd (
TC9676
)
No goodwill to recognise in accounts
Milton Park Holdings Ltd; Milton Park Ltd (
TC9685
)
Conditions for claiming input tax not met
SM Developments North West Ltd
(
TC9665
)
Taxpayer’s responsibility to file returns
G Wals (
TC9679
)
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Agent reference number checks paused
Court of Appeal decision in Bolt stands
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Voting rights not established
Free spins won from wholly free games are exempt
Back-to-back rotation included accommodation
Input tax on supplies of management services
Pool house was not suitable as a second home
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This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn