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Avoidance
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VAT
Remote gaming duty is due on free spins
Jumpman Gaming Ltd (
TC9643
)
Loan charge scheme appeal had no chance of success
P Brown (
TC9660
)
Documents requested would not aid appeal
J Crooks (
TC9651
)
Payments to employees were taxable earnings
GW Martin & Co Ltd and another (
TC9650
)
Subject matter of appeal was a mistake in the return
Kinross Estate Company (
TC9649
)
Standard method of input tax deduction is fair
CRC v Hippodrome Casino Ltd,
Court of Appeal
, 6 October 2025
Option was not to further property development trade
Investment and Securities Trust Limited v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 8 October 2025
Nitrous oxide is not food
Telemara Limited (
TC9646
)
Did HMRC use its best judgment to issue assessment?
P Akhtar (
TC9645
)
More time to make judicial review application granted
A Weis v CRC,
King's Bench Division (Administrative Court)
, 1 October 2025
Tribunal accedes to HMRC strike-out request
J Lambert (
TC9641
)
Coronavirus support scheme payments incorrectly claimed
Dapetz Limited (
TC9633
)
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Tax tip: Tax-efficient Christmas party
Readers’ forum: Can VAT on building sale be split for part residential use?
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NEWS
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DEADLINE DATES
Deadline dates: 6 November 2025
CASES
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Conditions for claiming input tax not met
Taxpayer’s responsibility to file returns
Appeal stayed pending review outcome
Permission for late appeal refused
Incentive plan payment is taxable in UK