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Tax cases

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Relevance of planning condition premium icon
S and V Fitzgerald (TC9415)
10 Feb 2025
Not all expenses were allowable premium icon
S Opoku-Anokye and another (TC9416)
10 Feb 2025
HMRC has no duty to monitor taxpayer’s income premium icon
D Thompson (TC9410)
03 Feb 2025
Accommodation supply was not a designated travel service premium icon
CRC v Sonder Europe Ltd, Upper Tribunal (Tax and Chancery Chamber), 14 January 2025
03 Feb 2025
Arrangements were within condition A premium icon
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 January 2025
03 Feb 2025
Annexe was suitable for use as a dwelling premium icon
C Johnson (TC9404)
03 Feb 2025
Want of form does not invalidate determination premium icon
 N Homewood (TC9413)
03 Feb 2025
Host employer provision and control test premium icon
Odfjell Technology (UK) Ltd (TC9400)
27 Jan 2025
Hypothetical contract indicated employment relationship premium icon
Bryan Robson Ltd (TC9408)
27 Jan 2025
No appealable decision premium icon
S Yaxley (TC9405)
27 Jan 2025
Protein drink was not a sports drink premium icon
Global by Nature Ltd (TC9396)
27 Jan 2025
Redress payments were for the purposes of trade premium icon
ScottishPower Ltd and others v CRC, Court of Appeal, 17 January 2025
27 Jan 2025
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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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