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HMRC’s discretion was not unlawful
The Oaks (Gatley) Ltd (
TC9233
)
Prosecution was not malicious
Richard I Hughes v CRC and another,
King’s Bench Division
, 9 July 2024
Life getting in the way is not a reasonable excuse
Aaron Treliving (
TC9230
)
Taxpayer fell between two schemes
Sofia Lorenzo (
TC9227
)
Cash basis of accounting was not available
P and C Boden (
TC9181
)
Trading condition was met in relevant period
J Wardle (
TC9213
)
Grounds of property did not include paddock
CRC v T and Z Suterwalla,
Upper Tribunal (Tax and Chancery Chamber)
, 1 July 2024
Arrangements had no commercial purpose
CRC v Altrad Services Ltd and Robert Wiseman and Sons Ltd,
Court of Appeal
, 28 June 2024
Deliberately suppressed sales and purchases of goods
Good Choice 2016 Ltd and Mrs Fang Bo Guo (
TC9214
)
Woodlands were not residential property
M Guerlain-Desai (
TC9203
)
Lack of evidence on penalty calculation
I Majid (
TC9189
)
Healthcare service provided in prisons
Spectrum Community Health CIC v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 June 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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