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Tax cases

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Mixed-use rates apply to apartment with storage unit premium icon
R Sehgal (TC9696)
19 Jan 2026
Place of effective management was in the UK premium icon
T Murphy and others (TC9706)
19 Jan 2026
Taxpayer’s responsibilities presenting an appeal premium icon
PRB Trading Ltd (TC9748)
19 Jan 2026
Maximum penalty due for failure to notify premium icon
WS Vision (TC9714)
12 Jan 2026
Professional fees are not deductible premium icon
Hotel la Tour v CRC, Supreme Court, 17 December 2025
12 Jan 2026
Anti-avoidance provision applied premium icon
Tower One St George Wharf v CRC, Court of Appeal, 10 December 2025
12 Jan 2026
Burden of proof when challenging a civil penalty premium icon
CRC v Sintra Global; Parul Malde, Court of Appeal, 18 December 2025
12 Jan 2026
Deed of appointment was adequate proof premium icon
Melton Mowbray Conservative Club (TC9737)
12 Jan 2026
Amount payable comprised both payments premium icon
T Watts v CRC, Court of Appeal, 12 December 2025
05 Jan 2026
HMRC appeals image rights issue premium icon
CRC v Bryan Robson Ltd, Upper Tribunal (Tax and Chancery Chamber), 5 December 2025
05 Jan 2026
Effect of binding closure notice on income tax enquiry premium icon
S Hall (TC9703)
05 Jan 2026
Income tax refund forms part of estate premium icon
R Thomas (TC9716)
05 Jan 2026
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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