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Agreement did not constitute grant of an option
M Krishnamohan and another (
TC9146
)
No evidence to support claim for R&D costs
Flame Tree Publishing Ltd (
TC9149
)
Fields provide an amenity to the farmhouse
S and J Holding (
TC9141
)
Narrative on purchase invoices was adequate
Fount Construction Ltd (
TC9144
)
Transitional provision do not apply to carried interest
C Ferguson-Davie; N Edwards (
TC9138
)
Loan was an unauthorised member payment
D Foulkes (
TC9139
)
Provision for future payments is not deductible
A D Bly Groundworks and Civil Engineering Ltd and another v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 April 2024
Gold bullion was never available to be delivered
Qubic Advisory Services Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 23 April 2024
Company denied use of the flat rate scheme
Elphysic Ltd and others (
TC9126
)
Property, including woodland, is entirely residential
M and D Michael (
TC9130
)
Condition served no commercial purpose
Lynx Forecourt Ltd (
TC9124
)
Time in gaol is no reasonable excuse
S Herrmann (
TC9132
)
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CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
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Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures