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Taxpayer’s challenge to penalties fails
Janet Bray Ltd (
TC9277
)
Do related party rules apply?
Muller UK and Ireland Group LLP and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 September 2024
Late application for fixed protection refused
Paul Haigh (
TC9284
)
Claimant was not self-employed
Ali Sadiq Jaafar (
TC9279
)
Taxpayers had no arguable grounds for appeal
Wired Orthodontics and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 29 August 2024
Sky rugby pundit’s hypothetical contract would have been one of employment
CRC v SL Barnes,
Upper Tribunal (Tax and Chancery Chamber)
, 28 August 2024
The personal service was made available to UK company
Bilfinger Salamis UK Ltd (
TC9261
)
City sightseeing passes qualified as a multi-purpose voucher
Go City Ltd (
TC9263
)
Redress payments are taxable
S Hackett; E Hackett (
TC9267
)
Invalid reasons for decision not to exercise discretion
The King (on the application of) USB AG v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 21 August 2024
Expenses were not deductible from workers' earnings
Mainpay Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 16 August 2024
Notice of enquiry is out of time
A Dennison (
TC9153
)
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Supply of care or medical services was not exempt
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Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
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