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Tax cases

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Application satisfied tests for research and development premium icon
Get Onbord Ltd (in liquidation) (TC9238)

05 Aug 2024
Method of paying subcontractor premium icon
Tills Plus Ltd (TC9235)

05 Aug 2024
Subjective approach required for deliberate behaviour premium icon
A Outram and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2024

05 Aug 2024
Discretionary payments to LLP members were miscellaneous income premium icon
CRC v HFFX LLP and others, Court of Appeal, 19 July 2024
01 Aug 2024
Rental income disclosure was unprompted premium icon
G Khan (TC9236)

25 Jul 2024
Ignorance of the law is an excuse premium icon

S Manzi (TC9219)


24 Jul 2024
Clear winner but costs reduced for other factors premium icon
Ulster Metal Refiners Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 June 2024

24 Jul 2024
Company was not resident in the US for treaty purposes premium icon
CRC v GE Financial Investments, Court of Appeal, 17 July 2024

23 Jul 2024
Collagen-based drink was a beauty product premium icon
Bottled Science Ltd (TC9231)

23 Jul 2024
Authorities bundle submitted too late premium icon
CRC v Elite management Consultancy Ltd and another (TC9223)

18 Jul 2024
Taxpayer failed to demonstrate reasonable excuse premium icon
R Bevan (TC9225)

17 Jul 2024
Preliminary issues hearing was not appropriate premium icon
Jelly Vine Productions Ltd (TC9218)

17 Jul 2024
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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