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Tax cases

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Claimant was not self-employed premium icon
Ali Sadiq Jaafar (TC9279)

04 Sep 2024
Taxpayers had no arguable grounds for appeal premium icon
Wired Orthodontics and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 August 2024 

04 Sep 2024
Sky rugby pundit’s hypothetical contract would have been one of employment premium icon
CRC v SL Barnes, Upper Tribunal (Tax and Chancery Chamber), 28 August 2024

04 Sep 2024
The personal service was made available to UK company premium icon
Bilfinger Salamis UK Ltd (TC9261)

03 Sep 2024
City sightseeing passes qualified as a multi-purpose voucher premium icon
Go City Ltd (TC9263)
28 Aug 2024
Redress payments are taxable premium icon
S Hackett; E Hackett (TC9267)

27 Aug 2024
Invalid reasons for decision not to exercise discretion premium icon
The King (on the application of) USB AG v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 August 2024

27 Aug 2024
Expenses were not deductible from workers' earnings premium icon
Mainpay Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 August 2024

23 Aug 2024
Notice of enquiry is out of time premium icon
A Dennison (TC9153)
23 Aug 2024
Hair loss procedure does not qualify for zero rating premium icon
Mark Glenn Ltd (TC9255)

22 Aug 2024
Trustees’ actions could not be recharacterised premium icon
D Marks (executor of H Marks) (TC9253)

20 Aug 2024
Warning on potential costs before Upper Tribunal premium icon
Spirit Motor Company Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 August 2024

15 Aug 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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