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Tax cases

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Annex was suitable for use as a dwelling premium icon
B Packman and M Wood (TC9335)
04 Nov 2024
Access to utilities was not the deciding factor premium icon
T Yeomans (TC9336)
04 Nov 2024
No special circumstance for non-payment premium icon
S Ray (TC9340)
04 Nov 2024
Limited liability partnership was carrying on a business premium icon
GCH Corporation Ltd and others (TC9318)
04 Nov 2024
Fields formed part of the garden and grounds premium icon
M Lazaridis (TC9321)
28 Oct 2024
Letter from HMRC did not constitute a pause premium icon
C O’Hare (TC9317)
28 Oct 2024
Oral hearing to allow cross-examination premium icon
HMRC v Elite Management Consultancy Ltd (TC9313)
28 Oct 2024
Company deliberately understated sales premium icon
Sprowston Food and Wine Ltd (TC9265)
28 Oct 2024
Fixed protection 2014 revoked due to late contribution premium icon
S Lefort (TC9322)
28 Oct 2024
Qualifying trading began after deadline premium icon
Putney Power Ltd; Piston Heating Services Ltd (TC9300)
21 Oct 2024
Compatibility of exit tax legislation with EU law premium icon
The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 October 2024
21 Oct 2024
Difference between calculating a claim and making one premium icon
BTR Core Fund JPUT (TC9305)
21 Oct 2024
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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