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Tax cases

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Intermediary services for financial advisers were exempt premium icon
Performance Leads Ltd (TC9543)
30 Jun 2025
Recipient is beneficial owner of distributions premium icon
S Smart (TC9549)
30 Jun 2025
Lodge offered basic living needs premium icon
S and C Smith (TC9559)
30 Jun 2025
The effect of a transaction is not necessarily a purpose premium icon
Osmond and another, Upper Tribunal (Tax and Chancery Chamber), 13 June 2025
23 Jun 2025
Depreciated replacement cost was not appropriate premium icon
Nellsar Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 June 2025
23 Jun 2025
Intention was to mislead HMRC premium icon
M Whines (TC9537)
23 Jun 2025
Drugs administered to outpatients and personal use premium icon
Clatterbridge Pharmacy Ltd (TC9544)
23 Jun 2025
Practice generally prevailing ended in September 2017 premium icon
R Joye; D Sumners (TC9547)
23 Jun 2025
Non-trading activities formed substantial part of business premium icon
A and C Moffat (TC9546)
16 Jun 2025
Notice of enquiry was clear to a reasonable person premium icon
G Scatola and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 May 2025
16 Jun 2025
Loss relief claim was made outside the return premium icon
R Murphy v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 June 2025
16 Jun 2025
Dance classes do not qualify as ‘private tuition’ premium icon
Rushby Dance and Fitness Centre and others (TC9534)
16 Jun 2025
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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