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Tax cases

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Companies had behaved dishonestly premium icon
M Karpavicius and M Pakuliene (TC9371)
20 Jan 2025
HMRC’s treatment of appeal was reasonable premium icon
P Sehgal and another (TC9389)
20 Jan 2025
Taxpayer acted with reasonable care premium icon
Harbron Recruit Ltd (TC9395)
20 Jan 2025
Barn conversion was carried out in two stages premium icon
B Lawton (TC9309)
13 Jan 2025
Arguable case for granting of freezing orders premium icon
CRC v Ducas Ltd; Enix Services Ltd; FL Capital Holdings Ltd, High Court, 5 December 2024
13 Jan 2025
No liability on sale of capital accounts premium icon
C Hoyle and others (TC9359)
13 Jan 2025
Salary sacrifice arrangements for expenses premium icon
The Best Connection Group Ltd (TC9377)
13 Jan 2025
Redress payments included taxable interest premium icon
NHS Mid and South Essex ICB and others (TC9383)
13 Jan 2025
Foreseeable circumstances were avoidable premium icon
M Yaqoobi (TC9388)
13 Jan 2025
Loan did not confer a taxable benefit premium icon
M Currell Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 December 2024
06 Jan 2025
Insufficiency of funds does not excuse late payment premium icon
Russell Scheef (TC9348)
06 Jan 2025
Donations to charity were not qualifying premium icon
John Harvey; Keswick Enterprises Holdings Charitable Trust (TC9372)
06 Jan 2025
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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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CASES premium icon
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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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