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Tax cases

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Relevance of planning condition premium icon
S and V Fitzgerald (TC9415)
10 Feb 2025
Not all expenses were allowable premium icon
S Opoku-Anokye and another (TC9416)
10 Feb 2025
HMRC has no duty to monitor taxpayer’s income premium icon
D Thompson (TC9410)
03 Feb 2025
Accommodation supply was not a designated travel service premium icon
CRC v Sonder Europe Ltd, Upper Tribunal (Tax and Chancery Chamber), 14 January 2025
03 Feb 2025
Arrangements were within condition A premium icon
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 January 2025
03 Feb 2025
Annexe was suitable for use as a dwelling premium icon
C Johnson (TC9404)
03 Feb 2025
Want of form does not invalidate determination premium icon
 N Homewood (TC9413)
03 Feb 2025
Host employer provision and control test premium icon
Odfjell Technology (UK) Ltd (TC9400)
27 Jan 2025
Hypothetical contract indicated employment relationship premium icon
Bryan Robson Ltd (TC9408)
27 Jan 2025
No appealable decision premium icon
S Yaxley (TC9405)
27 Jan 2025
Protein drink was not a sports drink premium icon
Global by Nature Ltd (TC9396)
27 Jan 2025
Redress payments were for the purposes of trade premium icon
ScottishPower Ltd and others v CRC, Court of Appeal, 17 January 2025
27 Jan 2025
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UK/India social security agreement Capital goods scheme amended regulation comes into force Transfer pricing reporting consultation launched HMRC guidance published on the taxation of state pensions HMRC updates its transformation roadmap
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Tribunal had no jurisdiction to determine an appeal No excuse for registering seven years late IHT charge arises on employee benefit trust arrangement Morse review not relevant to employment income liability Multiple dwellings relief denied
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This week's opinion: 16 July 2026 UK/India social security agreement Capital goods scheme amended regulation comes into force Transfer pricing reporting consultation launched HMRC guidance published on the taxation of state pensions
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