Tax cases

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HMRC v Elite Management Consultancy Ltd (TC9313)

Sprowston Food and Wine Ltd (TC9265)

S Lefort (TC9322)

Putney Power Ltd; Piston Heating Services Ltd (TC9300)

The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 October 2024

BTR Core Fund JPUT (TC9305)

M Lincoln as legal personal representative of Martin Falzon (TC9306)

S Krywald (TC9312)

Shine Business Ltd (TC9311)

E (TC9307)

Lucky Eyes Ltd (TC9298)

M Wyatt (TC9297)

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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?

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NEWS

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Applying for MTD exemption Tax advice standards R&D claims fall Recovering unclaimed child trust funds Return of tax-free lump sums

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CASES

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Nitrous oxide is not food Did HMRC use its best judgment to issue assessment? More time to make judicial review application granted Tribunal accedes to HMRC strike-out request Coronavirus support scheme payments incorrectly claimed

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Tax cases

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Deadline dates for November 2025