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VAT
Company’s liquidation is no excuse for failure to notify
CRC v Industria Umbrella Ltd (in liquidation) (
TC9503
)
No zero rating for long-term residential care unit
NHS Ayrshire & Arran Health Board (
TC9511
)
Application for penalty allowed due to non-attendance
CRC v ZS Tech Solutions UK Ltd (
TC9515
)
Artificial intelligence tool should not be used in isolation
B Zzaman (
TC9520
)
Foreign property was not relevant property
Accuro Trust (Switzerland) SA as trustee of the Tiodab Trust (
TC9501
)
HMRC’s decision to refuse late claim was rational
R (oao Rettig Heating Group UK Ltd (in liquidation)) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 May 2025
Tool did not qualify as an examination service
Generic Maths Ltd (
TC9497
)
Principal private residence relief available
R Eyre and another (
TC9498
)
Shoot trade was not commercial
C Macdonald (
TC9504
)
Settlor continued to enjoy property in trusts
A Chugtai (
TC9495
)
Distributions were not capital in nature
A Beard v CRC,
Court of Appeal
, 2 May 2025
Awareness of multiple dwellings relief not relevant
L-L-O Contracting Ltd and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 14 April 2025
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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