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Tax cases

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Higher rate applies to new properties premium icon
A Sajedi, A Rafie, P Hall and T Pillay (TC9447)
17 Mar 2025
Documents were not necessary or relevant premium icon
The King (on the application of) Airedale Chemical Company Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 February 2025
10 Mar 2025
Time limits for double tax relief claims premium icon
CRC v Applicants/appellants in the Post Prudential Closure Notice Group Litigation, Court of Appeal, 25 February 2025
10 Mar 2025
Salary increases could not be taken into account premium icon
Swift Trading Worldwide Ltd (TC9430)
10 Mar 2025
Liability of supplies of property management services premium icon
Chelsea Cloisters Management Ltd (TC9428)
10 Mar 2025
Tribunal’s jurisdiction after HMRC withdraws notices premium icon
Ava Estell Ltd and another (TC9426)
10 Mar 2025
Home loan scheme found to be effective premium icon
Executors of Mrs L V Elborne deceased and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 February 2025
03 Mar 2025
Commercial reality determines outcome premium icon
Sarabande (TC9419)
03 Mar 2025
Arrangements were notifiable under DOTAS premium icon
CRC v Asset House Piccadilly Ltd (TC9429)
03 Mar 2025
No chance appeal would succeed premium icon
B von Buddenbrock (TC9432)
03 Mar 2025
Bankruptcy order annulled due procedural irregularity premium icon
A Gaster v CRC, Insolvency and Companies Court, 10 February 2025
03 Mar 2025
Not everything in the notice was reasonably required premium icon
B Joseph (TC9424)
24 Feb 2025
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment HMRC taking tougher stance on businesses Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment HMRC taking tougher stance on businesses
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