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Tax cases

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Lack of formal claim means lack of appeal premium icon
L Rawlinson (TC9746)
09 Feb 2026
When a temporary workplace is a permanent one premium icon
V Michael (TC9751)
09 Feb 2026
Taxpayer was UK-resident for tax purposes premium icon
P Kearney (TC9756)
09 Feb 2026
Supply of care or medical services was not exempt premium icon
1st Alternative Medical Staffing Ltd (TC9678)
02 Feb 2026
Inaccuracy penalties cancelled premium icon
Delphi Derivatives Ltd (in liquidation) v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 January 2026
02 Feb 2026
Overpayment was not the result of an error in a claim premium icon
BTR Core JPUT v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 January 2026
02 Feb 2026
Winding-up order for avoidance scheme promoter premium icon
CRC v Purity Ltd, Chancery Division, 23 December 2025
02 Feb 2026
Supplement applies because timescale not met premium icon
Y Bredin [2026] FTSTC 1
02 Feb 2026
Decision not to suspend penalties was justified premium icon
P and D Cox v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 January 2026
26 Jan 2026
Validity of invoices to support input tax claims premium icon
Athena Luxe Ltd (TC9710)
26 Jan 2026
Licence to use client list was intangible fixed asset premium icon
Ripe Ltd (TC9735)
26 Jan 2026
Artificial intelligence must be used with caution premium icon
G Elden (TC9742)
26 Jan 2026
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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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