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Tax cases

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Fishery business was not a trading concern premium icon
D Demetriou as executor of the estate of the late Mrs Pearce and another (TC9288)
23 Sep 2024
No reasonable excuse established premium icon
M Gursoy [2024] FTSTC4
23 Sep 2024
No refund despite incorrect HMRC advice premium icon
Gregory Sewell (TC9269)
23 Sep 2024
Discount offer was not included in terms premium icon
TalkTalk Telecom Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 September 2024
23 Sep 2024
First-tier Tribunal made no error in law premium icon
CRC v Mohammed Zaman, Upper Tribunal (Tax and Chancery Chamber), 11 September 2024
23 Sep 2024
Case remitted to First-tier Tribunal premium icon
CRC v Professional Game Match Officials Ltd, Supreme Court, 16 September 2024
23 Sep 2024
Were Covid trading problems a ‘reasonable excuse’ for paying VAT late? premium icon
MPMH Construction Ltd (TC9264)
16 Sep 2024
Third-party application for redaction of information fails premium icon
Equity Advisory Limited; Craig Mellor; and a bank (TC9274)
16 Sep 2024
Taxpayer did not cease to be resident in the UK premium icon
Kevin McCabe v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 September 2024
16 Sep 2024
Taxpayer’s challenge to penalties fails premium icon
Janet Bray Ltd (TC9277)
16 Sep 2024
Do related party rules apply? premium icon
Muller UK and Ireland Group LLP and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 September 2024
16 Sep 2024
Late application for fixed protection refused premium icon
Paul Haigh (TC9284)
16 Sep 2024
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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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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
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CASES premium icon
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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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Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims
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