Tax cases

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HMRC v Elite Management Consultancy Ltd (TC9313)

Sprowston Food and Wine Ltd (TC9265)

S Lefort (TC9322)

Putney Power Ltd; Piston Heating Services Ltd (TC9300)

The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 October 2024

BTR Core Fund JPUT (TC9305)

M Lincoln as legal personal representative of Martin Falzon (TC9306)

S Krywald (TC9312)

Shine Business Ltd (TC9311)

E (TC9307)

Lucky Eyes Ltd (TC9298)

M Wyatt (TC9297)

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Readers’ forum: VAT registration required due to Hong Kong payment? Readers’ forum: Is HMRC enquiry into historic undeclared income valid? Readers forum: Too good to be true Readers’ forum: Are you loan-some tonight? New queries: 27 November 2025

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NEWS

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Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising

DEADLINE DATES

Deadline dates: 6 November 2025

CASES

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Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts

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Tax cases

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Deadline dates: 6 November 2025