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Tax cases

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HMRC’s discretion was not unlawful premium icon
The Oaks (Gatley) Ltd (TC9233)
16 Jul 2024
Prosecution was not malicious premium icon
Richard I Hughes v CRC and another, King’s Bench Division, 9 July 2024
16 Jul 2024
Life getting in the way is not a reasonable excuse premium icon
Aaron Treliving (TC9230)
16 Jul 2024
Taxpayer fell between two schemes premium icon
 Sofia Lorenzo (TC9227)
16 Jul 2024
Cash basis of accounting was not available premium icon

P and C Boden (TC9181)


05 Jul 2024
Trading condition was met in relevant period premium icon
J Wardle (TC9213)

04 Jul 2024
Grounds of property did not include paddock premium icon
CRC v T and Z Suterwalla, Upper Tribunal (Tax and Chancery Chamber), 1 July 2024

04 Jul 2024
Arrangements had no commercial purpose premium icon
CRC v Altrad Services Ltd and Robert Wiseman and Sons Ltd, Court of Appeal, 28 June 2024

04 Jul 2024
Deliberately suppressed sales and purchases of goods premium icon
Good Choice 2016 Ltd and Mrs Fang Bo Guo (TC9214)

03 Jul 2024
Woodlands were not residential property premium icon
M Guerlain-Desai (TC9203)

27 Jun 2024
Lack of evidence on penalty calculation premium icon
I Majid (TC9189)
27 Jun 2024
Healthcare service provided in prisons premium icon
Spectrum Community Health CIC v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 June 2024

26 Jun 2024
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Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising
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CASES premium icon
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Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts
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Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims
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