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Tax cases

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Towpath did not form part of property premium icon
A Wood; E Veitch (TC9791)
09 Mar 2026
Standard-rated catering or zero-rated food? premium icon
Slice of Pie Ltd (TC9740)
02 Mar 2026
Liability arises when bundles are sold premium icon
Lycamobile UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 February 2026
02 Mar 2026
Employees’ personal service was provided to host employer premium icon
Wood Group Engineering (North Sea) Ltd (TC9736)
02 Mar 2026
Insufficiency of funds is no excuse premium icon
G Napoleone (TC9761)
02 Mar 2026
Paddock was part of grounds of the property premium icon
A Ferguson and another (TC9782)
02 Mar 2026
No grounds for estoppel or legitimate expectation premium icon
MWL International Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 February 2026
23 Feb 2026
Redress payment was taxable as income premium icon
S Hackett; E Hackett, Upper Tribunal (Tax and Chancery Chamber), 26 January 2026
23 Feb 2026
Cost of website photographs not linked to credit options premium icon
Littlewoods Ltd (TC9731)
23 Feb 2026
Joint and several liability notice is a criminal charge premium icon
J Hall (TC9755)
23 Feb 2026
Failure to check claims’ legitimacy was careless premium icon
F Uzoh (TC9775)
23 Feb 2026
Phone call to notify is not enough premium icon
G Zefi (TC9772)
16 Feb 2026
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Valuation Office Agency combines with HMRC HMRC hails public beta a success All SA109 taxpayers exempt from MTD until April 2027 HMRC charter – share your thoughts Visitor levy applies in Cardiff from April 2027
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Employee expense claims were invalid Government funding was consideration for supplies Best judgment assessment was reasonable Discovery assessments are valid Lack of evidence to show gift was genuine
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This week's opinion: 16 April 2026 Valuation Office Agency combines with HMRC HMRC hails public beta a success All SA109 taxpayers exempt from MTD until April 2027 HMRC charter – share your thoughts
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