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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Appeal stayed pending review outcome
C Kyriaides (
TC9682
)
Permission for late appeal refused
J Dreyer (
TC9684
)
Incentive plan payment is taxable in UK
M Saunders v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 31 October 2025
Taxpayer’s arguments had merit
The King (on the application of Robin Houldsworth) v CRC,
King’s Bench Division
, 4 November 2025
Perfect storm of unfavourable circumstances
DDK Projects Ltd (
TC9664
)
Notice of appeal was not late at all
Figa Store Ltd (
TC9670
)
Stay application granted without condition
Uber London Ltd (
TC9677
)
No justification for a late appeal
S Choudhury (
TC9675
)
Dispute over form of address used on notice
J Marshall (
TC9669
)
Agency legislation applies to dog handlers’ pay
Tyler Security Ltd (
TC9663
)
Discretionary interest is not payable
Colaingrove v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 October 2025
NHS trust parking charges are subject to tax
Northumbria Healthcare NHS Foundation Trust v CRC,
Supreme Court
, 29 October 2025
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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