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Tax cases

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Martland is the correct approach to late appeals premium icon
CRC v Medpro Healthcare Ltd and others, Court of Appeal, 19 January 2026
26 Jan 2026
Liability of cooked rotisserie chickens premium icon
WM Morrison Supermarkets Ltd (TC9772)
19 Jan 2026
Not all payments may have been remittances premium icon
A Alimahomed v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 December 2025
19 Jan 2026
Mixed-use rates apply to apartment with storage unit premium icon
R Sehgal (TC9696)
19 Jan 2026
Place of effective management was in the UK premium icon
T Murphy and others (TC9706)
19 Jan 2026
Taxpayer’s responsibilities presenting an appeal premium icon
PRB Trading Ltd (TC9748)
19 Jan 2026
Maximum penalty due for failure to notify premium icon
WS Vision (TC9714)
12 Jan 2026
Professional fees are not deductible premium icon
Hotel la Tour v CRC, Supreme Court, 17 December 2025
12 Jan 2026
Anti-avoidance provision applied premium icon
Tower One St George Wharf v CRC, Court of Appeal, 10 December 2025
12 Jan 2026
Burden of proof when challenging a civil penalty premium icon
CRC v Sintra Global; Parul Malde, Court of Appeal, 18 December 2025
12 Jan 2026
Deed of appointment was adequate proof premium icon
Melton Mowbray Conservative Club (TC9737)
12 Jan 2026
Amount payable comprised both payments premium icon
T Watts v CRC, Court of Appeal, 12 December 2025
05 Jan 2026
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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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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