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Admin
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VAT
Tribunal judge’s use of artificial intelligence
V Evans (as executrix of H Evans, deceased) and others (
TC9638
)
Prejudice to the taxpayer did not outweigh delay
T Pawar v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 18 September 2025
Employees were not on a fixed rate
Complete Solutions Europe Ltd (
TC9642
)
Late registration penalty was appropriate
A Mathews trading as Coast & Country (
TC9647
)
Tribunal rules that HMRC’s chance of success is not fanciful
S McMahon (
TC9623
)
HMRC’s refusal to repay was unreasonable
The King (on the application of Hotel Beds UK Ltd) v CRC,
High Court (Administrative Division)
, 9 September 2025
Sponsorship payments were taxable as profits
P Collingwood (
TC9624
)
Employer liability to include previous figures on worksheet
Fieldworkhub Ltd (
TC9634
)
No excuse for submitting late returns
P Mbomi (
TC9636
)
Call to Child Benefit Office was notice of liability
G Zefi (
TC9631
)
Intra-group fees are liable to VAT
The Prudential Assurance Company Ltd v CRC,
Supreme Court
, 11 September 2025
Reasonable excuse for late VAT payment
MBP Europe Ltd (
TC9528
)
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Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn
Surge in foreign tax authority requests for information
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Voting rights not established
Free spins won from wholly free games are exempt
Back-to-back rotation included accommodation
Input tax on supplies of management services
Pool house was not suitable as a second home
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This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn