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Tax cases

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Are mega marshmallows eaten with fingers? premium icon
CRC v Innovative Bites Ltd and another, Court of Appeal, 21 March 2025
31 Mar 2025
Loan was not outstanding so no relief due premium icon
CRC v T Bunting, Upper Tribunal (Tax and Chancery Chamber), 19 March 2025
31 Mar 2025
Passenger transport services qualify for TOMS premium icon
CRC v Bolt Services UK Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 March 2025
31 Mar 2025
Hair transplants do not qualify as an exempt medical service premium icon
Advanced Hair Technology Ltd (TC9434)
31 Mar 2025
Too late to reinstate appeal premium icon
D Hosie (TC9455)
24 Mar 2025
Preliminary studies were qualifying costs premium icon
Orsted West of Duddon Sands (UK) Ltd and others v CRC, Court of Appeal, 17 March 2025
24 Mar 2025
Hypothetical contract was one of employment premium icon
PD & MJ Limited v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 March 2025
24 Mar 2025
Setting repayment against next return fails to avoid penalty premium icon
The Jerk Yard Ltd (TC9420)
24 Mar 2025
Holiday let business amounted to holding of investments premium icon
Executors for the estate of the late Gertrude Tanner (TC9456)
24 Mar 2025
Statutory time limits must be respected premium icon
P Benson (TC9454)
17 Mar 2025
Recovering incorrectly charged VAT under DIY scheme premium icon
Chris Poulton (TC9433)
17 Mar 2025
Offshore income gains and profits are not protected premium icon
V Louwman (TC9445)
17 Mar 2025
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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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