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Tax cases

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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
Statutory time limits must be respected premium icon
P Benson (TC9454)
17 Mar 2025
Recovering incorrectly charged VAT under DIY scheme premium icon
Chris Poulton (TC9433)
17 Mar 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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