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Company’s liquidation is no excuse for failure to notify
CRC v Industria Umbrella Ltd (in liquidation) (
TC9503
)
No zero rating for long-term residential care unit
NHS Ayrshire & Arran Health Board (
TC9511
)
Application for penalty allowed due to non-attendance
CRC v ZS Tech Solutions UK Ltd (
TC9515
)
Artificial intelligence tool should not be used in isolation
B Zzaman (
TC9520
)
Foreign property was not relevant property
Accuro Trust (Switzerland) SA as trustee of the Tiodab Trust (
TC9501
)
HMRC’s decision to refuse late claim was rational
R (oao Rettig Heating Group UK Ltd (in liquidation)) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 May 2025
Tool did not qualify as an examination service
Generic Maths Ltd (
TC9497
)
Principal private residence relief available
R Eyre and another (
TC9498
)
Shoot trade was not commercial
C Macdonald (
TC9504
)
Settlor continued to enjoy property in trusts
A Chugtai (
TC9495
)
Distributions were not capital in nature
A Beard v CRC,
Court of Appeal
, 2 May 2025
Awareness of multiple dwellings relief not relevant
L-L-O Contracting Ltd and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 14 April 2025
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
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Supply of staff to a UK care business
Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026
HMRC trials new digital tax coding notices
More draft legislation for CBAM published for review
Tool launched to aid APR and BPR apportionment
HMRC taking tougher stance on businesses