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Tax cases

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Office servicing business is not a trade premium icon
Executors of K Beresford (deceased) (TC9333)
18 Nov 2024
Retrospective application of apportioning a mixed supply premium icon
Abbeyford Caravan Company (Scotland) Ltd (TC9324)
18 Nov 2024
No infringement of human rights premium icon
G Bejan (TC9331)
18 Nov 2024
Failure to seek time-to-pay arrangement premium icon
D Wragg (TC9350)
18 Nov 2024
Overturned warrant does not guarantee return of documents premium icon
The King (on the application of M Dost and others) v The Crown Court of Manchester, Administrative Court, 8 November 2024
18 Nov 2024
Recovery of an invalid refund premium icon
The Wool House (TC9345)
11 Nov 2024
Interactions with HMRC’s online system premium icon
S Fardjadnia (TC9339)
11 Nov 2024
Expenditure was not subsidised premium icon
Collins Construction Ltd (TC9332)
11 Nov 2024
Legitimate expectation after HMRC instruction premium icon
Treasures of Brazil Ltd (TC9325)
11 Nov 2024
Failed sub-sale scheme results in higher liability premium icon
M Murphy and another (TC9328)
11 Nov 2024
Permission granted to cross-examine officer premium icon
R (on the application of Fluid Systems Technologies (Scotland) Ltd and others) v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 October 2024
04 Nov 2024
Annex was suitable for use as a dwelling premium icon
B Packman and M Wood (TC9335)
04 Nov 2024
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment HMRC taking tougher stance on businesses Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment HMRC taking tougher stance on businesses
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