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Tax cases

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Taxpayer failed to take reasonable steps premium icon
Xcel Consult Ltd (TC9422)
24 Feb 2025
Appeal reinstated despite failure to comply with order premium icon
B Strauss (TC9417)
24 Feb 2025
Supplies from student union café were not exempt premium icon
R (oao) Anglia Ruskin Students’ Union v CRC, King’s Bench Division, 12 February 2025
24 Feb 2025
Moral obligation can be an exceptional circumstance premium icon
A Taxpayer v CRC, Court of Appeal, 13 February 2025
24 Feb 2025
UK has no taxing rights over oil profits premium icon
Royal Bank of Canada v CRC, Supreme Court, 12 February 2025
17 Feb 2025
Forces exclusion confirmed as not applying premium icon
Halstead v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 January 2025
17 Feb 2025
Director worked during period of claim premium icon
SWG Polymer Services Ltd (TC9398)
17 Feb 2025
Main purpose of arrangements was to obtain group relief premium icon
Lloyds Asset Leasing Ltd (TC9409)
17 Feb 2025
Requested records were statutory documents premium icon
AAA Oriental Ltd (TC9414)
17 Feb 2025
Significant influence test should be narrowly construed premium icon
CRC v Bluecrest Capital Management (UK) LLP, Court of Appeal, 17 January 2025
10 Feb 2025
Breach of subject access rights under GDPR premium icon
Michael Ashley v CRC, King’s Bench Division, 24 January 2025
10 Feb 2025
Car dealer was not entitled to use margin scheme premium icon
Roscoe Noonan (TC9412)
10 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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