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Tax cases

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Mixed use rates apply to country estate premium icon
Executor of the estate of P Goudman-Peachey (TC9691)
08 Dec 2025
Taxpayer’s behaviour was unreasonable premium icon
HMRC v Breen (TC9693)
08 Dec 2025
Holiday pay was not part of regular salary premium icon
Letter Workshop Ltd (TC9692)
01 Dec 2025
Nutella biscuits were not chocolate covered premium icon
Ferrero UK Ltd (TC9654)
01 Dec 2025
Conditions for additional dwelling supplement not met premium icon
J Kimm [2025] FTSTC 11
01 Dec 2025
HMRC’s letter was not amenable to judicial review premium icon
J Font v CRC, King’s Bench Division, 19 November 2025
01 Dec 2025
No reasonable excuse for failing to submit ATED returns premium icon
UPW Invest Inc (TC9690)
01 Dec 2025
Promoter failed to notify arrangement premium icon
Moir Management Services Ltd (TC9681)
24 Nov 2025
Arrangements were solely to avoid tax premium icon
AD Bly Groundworks and Civil Engineering Ltd; CHR Travel Ltd v CRC, Court of Appeal, 14 November 2025
24 Nov 2025
No arguable errors of law in First-tier Tribunal’s decision premium icon
H Mayet v CRC, Upper Tribunal (Tax and Chancery Chamber), 4 November 2025
24 Nov 2025
Import VAT on goods not owned by claimant premium icon
TSI Instruments Ltd (TC9676)
24 Nov 2025
No goodwill to recognise in accounts premium icon
Milton Park Holdings Ltd; Milton Park Ltd (TC9685)
24 Nov 2025
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NEWS premium icon
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Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered Thousands of returns filed over festive period
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CASES premium icon
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Amount payable comprised both payments HMRC appeals image rights issue Effect of binding closure notice on income tax enquiry Income tax refund forms part of estate Full decision required before further appeal possible
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This week's opinion: 8 January 2026 Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered
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