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Tax cases

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Late appeal caused by adviser’s error premium icon
Cranham Sports LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 August 2024

15 Aug 2024
HMRC error results in loss of inheritance tax otherwise owed premium icon
L Carvajal and another (as executors of Mrs Fleet) (TC9248)

14 Aug 2024
Claim for multiple dwellings relief premium icon
J Winfield (TC9259)

13 Aug 2024
Taxpayer’s actions were reasonable premium icon

H Cohen (TC9254)


06 Aug 2024
Pay increase was decided retrospectively premium icon
Laser Byte Ltd (TC9237)

06 Aug 2024
Input tax on property purchase premium icon
Kenthouse Properties Ltd (TC9250)

06 Aug 2024
Automated notices from HMRC are valid premium icon
P Marano v CRC, Court of Appeal, 26 July 2024

06 Aug 2024
No reason to stay appeal pending foreign arbitration decision premium icon
Scrimshaw Wealth Management Ltd (TC9242)

06 Aug 2024
Overstated zero-rated sales premium icon

BJ Shere Khan Star City Ltd (TC9244)


05 Aug 2024
Application satisfied tests for research and development premium icon
Get Onbord Ltd (in liquidation) (TC9238)

05 Aug 2024
Method of paying subcontractor premium icon
Tills Plus Ltd (TC9235)

05 Aug 2024
Subjective approach required for deliberate behaviour premium icon
A Outram and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2024

05 Aug 2024
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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