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Tax cases

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Narrative on purchase invoices was adequate premium icon
Fount Construction Ltd (TC9144)

08 May 2024
Transitional provision do not apply to carried interest premium icon
C Ferguson-Davie; N Edwards (TC9138)

02 May 2024
Loan was an unauthorised member payment premium icon

D Foulkes (TC9139)


02 May 2024
Provision for future payments is not deductible premium icon
A D Bly Groundworks and Civil Engineering Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 April 2024
01 May 2024
Gold bullion was never available to be delivered premium icon
Qubic Advisory Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 April 2024

01 May 2024
Company denied use of the flat rate scheme premium icon
Elphysic Ltd and others (TC9126)

01 May 2024
Property, including woodland, is entirely residential premium icon
M and D Michael (TC9130)

26 Apr 2024
Condition served no commercial purpose premium icon
Lynx Forecourt Ltd (TC9124) 

25 Apr 2024
Time in gaol is no reasonable excuse premium icon
S Herrmann (TC9132)

25 Apr 2024
Indemnity payments are not a remittance to the UK premium icon
R Sehgal; S Mehan v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 March 2024

25 Apr 2024
Interest payments had a disallowable purpose premium icon
BlackRock Holdco 5 LLC v CRC, Court of Appeal, 11 April 2024

24 Apr 2024
RALC Consulting IR35 case returns to the First-tier Tribunal premium icon
CRC v RALC Consulting, Upper Tribunal (Tax and Chancery Chamber), 12 April 2024

18 Apr 2024
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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