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Tax cases

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Repairs did not affect suitability for use as a dwelling premium icon
A and T Mudan v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 October 2024
14 Oct 2024
Company was not trading for R&D purposes premium icon
Strictly Money Ltd (TC9296)
14 Oct 2024
Waiver of right to enforce debt premium icon
CRC v P Gould, Upper Tribunal (Tax and Chancery Chamber), 17 September 2024
07 Oct 2024
Definition of a year for full protection 2012 premium icon
M Laker (TC9224)
07 Oct 2024
Connection between investment and payment premium icon
J Greene (TC9302)
07 Oct 2024
Reliance on tax adviser was not an excuse premium icon
D Hill and D McCracken (TC9293)
07 Oct 2024
Tax liability declaration was an abuse of process premium icon
Ian Austick v CRC, Chancery Division, 21 August 2024
07 Oct 2024
Property with carrier stream is mixed use premium icon
C Brzezicki (TC9294)
30 Sep 2024
Correct for HMRC to give cross-undertaking premium icon
CRC v Payroll & Pension Services (PPS Umbrella Company) Ltd, Court of Appeal, 23 August 2024
30 Sep 2024
Error on assessment did not invalidate discovery premium icon
TSS Fire Ltd; P Porter (TC9257)
30 Sep 2024
Offshore group member did not exercise control premium icon
Aramark Ltd (TC9290)
30 Sep 2024
Supply of legal services was not linked to taxable supplies premium icon
Visual Investments International Ltd (TC9292)
30 Sep 2024
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Maximum penalty due for failure to notify Professional fees are not deductible Anti-avoidance provision applied Burden of proof when challenging a civil penalty Deed of appointment was adequate proof
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This week's opinion: 15 January 2026 Global 15% tax rate will not apply to US companies Visitor Levy Amendment Bill published HMRC expands use of AI to counter tax avoidance Consultation on proposed administrative amendments
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