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Tax cases

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

18 Jul 2024
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25
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