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Tax cases

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Forces exclusion confirmed as not applying premium icon
Halstead v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 January 2025
17 Feb 2025
Director worked during period of claim premium icon
SWG Polymer Services Ltd (TC9398)
17 Feb 2025
Main purpose of arrangements was to obtain group relief premium icon
Lloyds Asset Leasing Ltd (TC9409)
17 Feb 2025
Requested records were statutory documents premium icon
AAA Oriental Ltd (TC9414)
17 Feb 2025
Significant influence test should be narrowly construed premium icon
CRC v Bluecrest Capital Management (UK) LLP, Court of Appeal, 17 January 2025
10 Feb 2025
Breach of subject access rights under GDPR premium icon
Michael Ashley v CRC, King’s Bench Division, 24 January 2025
10 Feb 2025
Car dealer was not entitled to use margin scheme premium icon
Roscoe Noonan (TC9412)
10 Feb 2025
Relevance of planning condition premium icon
S and V Fitzgerald (TC9415)
10 Feb 2025
Not all expenses were allowable premium icon
S Opoku-Anokye and another (TC9416)
10 Feb 2025
HMRC has no duty to monitor taxpayer’s income premium icon
D Thompson (TC9410)
03 Feb 2025
Accommodation supply was not a designated travel service premium icon
CRC v Sonder Europe Ltd, Upper Tribunal (Tax and Chancery Chamber), 14 January 2025
03 Feb 2025
Arrangements were within condition A premium icon
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 January 2025
03 Feb 2025
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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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