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Tax cases

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HMRC has no duty to monitor taxpayer’s income premium icon
D Thompson (TC9410)
03 Feb 2025
Accommodation supply was not a designated travel service premium icon
CRC v Sonder Europe Ltd, Upper Tribunal (Tax and Chancery Chamber), 14 January 2025
03 Feb 2025
Arrangements were within condition A premium icon
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 January 2025
03 Feb 2025
Annexe was suitable for use as a dwelling premium icon
C Johnson (TC9404)
03 Feb 2025
Want of form does not invalidate determination premium icon
 N Homewood (TC9413)
03 Feb 2025
Host employer provision and control test premium icon
Odfjell Technology (UK) Ltd (TC9400)
27 Jan 2025
Hypothetical contract indicated employment relationship premium icon
Bryan Robson Ltd (TC9408)
27 Jan 2025
No appealable decision premium icon
S Yaxley (TC9405)
27 Jan 2025
Protein drink was not a sports drink premium icon
Global by Nature Ltd (TC9396)
27 Jan 2025
Redress payments were for the purposes of trade premium icon
ScottishPower Ltd and others v CRC, Court of Appeal, 17 January 2025
27 Jan 2025
Quay wall functioned as plant, not premises premium icon
The Mersey Docks and Harbour Company Ltd (TC9391)
20 Jan 2025
Event met the charitable objectives premium icon
CRC v Yorkshire Agricultural Society, Upper Tribunal (Tax and Chancery Chamber), 9 January 2025
20 Jan 2025
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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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