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Tax cases

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Property with carrier stream is mixed use premium icon
C Brzezicki (TC9294)
30 Sep 2024
Correct for HMRC to give cross-undertaking premium icon
CRC v Payroll & Pension Services (PPS Umbrella Company) Ltd, Court of Appeal, 23 August 2024
30 Sep 2024
Error on assessment did not invalidate discovery premium icon
TSS Fire Ltd; P Porter (TC9257)
30 Sep 2024
Offshore group member did not exercise control premium icon
Aramark Ltd (TC9290)
30 Sep 2024
Supply of legal services was not linked to taxable supplies premium icon
Visual Investments International Ltd (TC9292)
30 Sep 2024
Fishery business was not a trading concern premium icon
D Demetriou as executor of the estate of the late Mrs Pearce and another (TC9288)
23 Sep 2024
No reasonable excuse established premium icon
M Gursoy [2024] FTSTC4
23 Sep 2024
No refund despite incorrect HMRC advice premium icon
Gregory Sewell (TC9269)
23 Sep 2024
Discount offer was not included in terms premium icon
TalkTalk Telecom Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 September 2024
23 Sep 2024
First-tier Tribunal made no error in law premium icon
CRC v Mohammed Zaman, Upper Tribunal (Tax and Chancery Chamber), 11 September 2024
23 Sep 2024
Case remitted to First-tier Tribunal premium icon
CRC v Professional Game Match Officials Ltd, Supreme Court, 16 September 2024
23 Sep 2024
Were Covid trading problems a ‘reasonable excuse’ for paying VAT late? premium icon
MPMH Construction Ltd (TC9264)
16 Sep 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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