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Tax cases

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Intermediary services for financial advisers were exempt premium icon
Performance Leads Ltd (TC9543)
30 Jun 2025
Recipient is beneficial owner of distributions premium icon
S Smart (TC9549)
30 Jun 2025
Lodge offered basic living needs premium icon
S and C Smith (TC9559)
30 Jun 2025
The effect of a transaction is not necessarily a purpose premium icon
Osmond and another, Upper Tribunal (Tax and Chancery Chamber), 13 June 2025
23 Jun 2025
Depreciated replacement cost was not appropriate premium icon
Nellsar Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 June 2025
23 Jun 2025
Intention was to mislead HMRC premium icon
M Whines (TC9537)
23 Jun 2025
Drugs administered to outpatients and personal use premium icon
Clatterbridge Pharmacy Ltd (TC9544)
23 Jun 2025
Practice generally prevailing ended in September 2017 premium icon
R Joye; D Sumners (TC9547)
23 Jun 2025
Non-trading activities formed substantial part of business premium icon
A and C Moffat (TC9546)
16 Jun 2025
Notice of enquiry was clear to a reasonable person premium icon
G Scatola and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 May 2025
16 Jun 2025
Loss relief claim was made outside the return premium icon
R Murphy v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 June 2025
16 Jun 2025
Dance classes do not qualify as ‘private tuition’ premium icon
Rushby Dance and Fitness Centre and others (TC9534)
16 Jun 2025
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UK/India social security agreement Capital goods scheme amended regulation comes into force Transfer pricing reporting consultation launched HMRC guidance published on the taxation of state pensions HMRC updates its transformation roadmap
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Tribunal had no jurisdiction to determine an appeal No excuse for registering seven years late IHT charge arises on employee benefit trust arrangement Morse review not relevant to employment income liability Multiple dwellings relief denied
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This week's opinion: 16 July 2026 UK/India social security agreement Capital goods scheme amended regulation comes into force Transfer pricing reporting consultation launched HMRC guidance published on the taxation of state pensions
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