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Tax cases

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Late appeal caused by adviser’s error premium icon
Cranham Sports LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 August 2024

15 Aug 2024
HMRC error results in loss of inheritance tax otherwise owed premium icon
L Carvajal and another (as executors of Mrs Fleet) (TC9248)

14 Aug 2024
Claim for multiple dwellings relief premium icon
J Winfield (TC9259)

13 Aug 2024
Taxpayer’s actions were reasonable premium icon

H Cohen (TC9254)


06 Aug 2024
Pay increase was decided retrospectively premium icon
Laser Byte Ltd (TC9237)

06 Aug 2024
Input tax on property purchase premium icon
Kenthouse Properties Ltd (TC9250)

06 Aug 2024
Automated notices from HMRC are valid premium icon
P Marano v CRC, Court of Appeal, 26 July 2024

06 Aug 2024
No reason to stay appeal pending foreign arbitration decision premium icon
Scrimshaw Wealth Management Ltd (TC9242)

06 Aug 2024
Overstated zero-rated sales premium icon

BJ Shere Khan Star City Ltd (TC9244)


05 Aug 2024
Application satisfied tests for research and development premium icon
Get Onbord Ltd (in liquidation) (TC9238)

05 Aug 2024
Method of paying subcontractor premium icon
Tills Plus Ltd (TC9235)

05 Aug 2024
Subjective approach required for deliberate behaviour premium icon
A Outram and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2024

05 Aug 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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