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Tax cases

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Tax liability declaration was an abuse of process premium icon
Ian Austick v CRC, Chancery Division, 21 August 2024
07 Oct 2024
Property with carrier stream is mixed use premium icon
C Brzezicki (TC9294)
30 Sep 2024
Correct for HMRC to give cross-undertaking premium icon
CRC v Payroll & Pension Services (PPS Umbrella Company) Ltd, Court of Appeal, 23 August 2024
30 Sep 2024
Error on assessment did not invalidate discovery premium icon
TSS Fire Ltd; P Porter (TC9257)
30 Sep 2024
Offshore group member did not exercise control premium icon
Aramark Ltd (TC9290)
30 Sep 2024
Supply of legal services was not linked to taxable supplies premium icon
Visual Investments International Ltd (TC9292)
30 Sep 2024
Fishery business was not a trading concern premium icon
D Demetriou as executor of the estate of the late Mrs Pearce and another (TC9288)
23 Sep 2024
No reasonable excuse established premium icon
M Gursoy [2024] FTSTC4
23 Sep 2024
No refund despite incorrect HMRC advice premium icon
Gregory Sewell (TC9269)
23 Sep 2024
Discount offer was not included in terms premium icon
TalkTalk Telecom Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 September 2024
23 Sep 2024
First-tier Tribunal made no error in law premium icon
CRC v Mohammed Zaman, Upper Tribunal (Tax and Chancery Chamber), 11 September 2024
23 Sep 2024
Case remitted to First-tier Tribunal premium icon
CRC v Professional Game Match Officials Ltd, Supreme Court, 16 September 2024
23 Sep 2024
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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