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Discretionary payments to LLP members were miscellaneous income
CRC v HFFX LLP and others,
Court of Appeal
, 19 July 2024
Rental income disclosure was unprompted
G Khan (
TC9236
)
Ignorance of the law is an excuse
S Manzi (
TC9219
)
Clear winner but costs reduced for other factors
Ulster Metal Refiners Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 June 2024
Company was not resident in the US for treaty purposes
CRC v GE Financial Investments,
Court of Appeal
, 17 July 2024
Collagen-based drink was a beauty product
Bottled Science Ltd (
TC9231
)
Authorities bundle submitted too late
CRC v Elite management Consultancy Ltd and another (
TC9223
)
Taxpayer failed to demonstrate reasonable excuse
R Bevan (
TC9225
)
Preliminary issues hearing was not appropriate
Jelly Vine Productions Ltd (
TC9218
)
Penalties for output tax underpayments
JS and SS Rai trading as Bursha Foods (
TC9199
)
Management expenses were capital and not deductible
Centrica Overseas Holdings Ltd v CRC,
Supreme Court
, 16 July 2024
Assessments were protected
J Woods (
TC9234
)
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READERS'
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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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