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Tax cases

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Burden of proof rests mainly with HMRC premium icon
CRC v Sintra Global Inc and another, Upper Tribunal (Tax and Chancery Division), 7 November 2024
09 Dec 2024
Expenditure was neither subsidised nor contracted out premium icon
Stage One Creative Services Ltd (TC9358)
09 Dec 2024
Alternative dispute resolution may assist situation premium icon
R Crawford (TC9338)
02 Dec 2024
Property was suitable for use as a dwelling premium icon
R Ball and S Torokoff (FTSTC6)
02 Dec 2024
Taxpayer’s application for anonymity rejected premium icon
CRC v The Taxpayer and others, Upper Tribunal (Tax and Chancery Chamber), 19 November 2024
02 Dec 2024
Remuneration arrangements not above suspicion premium icon
K (on the application of Payeworx Ltd) v CRC, King’s Bench Division, 8 November 2024
02 Dec 2024
Temporal limit of advance pricing agreement premium icon
R (on the application of Refinitiv Ltd and others) v CRC, Court of Appeal, 15 November 2024
02 Dec 2024
Main purpose of loan was tax mitigation premium icon
Syngenta Holdings Ltd (TC9346)
25 Nov 2024
Exporter entitled to zero rate goods premium icon
Procurement International Ltd (TC9330)
25 Nov 2024
Health services supplied to local authorities premium icon
R (oao Midlands Partnership University NHS Foundation Trust) v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 October 2024
25 Nov 2024
Contract was outside the ten-year period premium icon
R (on the application of Cobalt Data Centre 2 LLP and another) v CRC, Supreme Court, 20 November 2024
25 Nov 2024
Avoidance was a main purpose of the transfer premium icon
Tower One St George Wharf Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 November 2024
25 Nov 2024
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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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