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Tax cases

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Automated notices from HMRC are valid premium icon
P Marano v CRC, Court of Appeal, 26 July 2024

06 Aug 2024
No reason to stay appeal pending foreign arbitration decision premium icon
Scrimshaw Wealth Management Ltd (TC9242)

06 Aug 2024
Overstated zero-rated sales premium icon

BJ Shere Khan Star City Ltd (TC9244)


05 Aug 2024
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
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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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