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Tax cases

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Indemnity payments are not a remittance to the UK premium icon
R Sehgal; S Mehan v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 March 2024

25 Apr 2024
Interest payments had a disallowable purpose premium icon
BlackRock Holdco 5 LLC v CRC, Court of Appeal, 11 April 2024

24 Apr 2024
RALC Consulting IR35 case returns to the First-tier Tribunal premium icon
CRC v RALC Consulting, Upper Tribunal (Tax and Chancery Chamber), 12 April 2024

18 Apr 2024
High Court would have allowed rectification premium icon
J Cooke (TC9118) 
18 Apr 2024
Satisfaction of a debt does not constitute recovery premium icon
T Bunting (TC9121)

17 Apr 2024
Taxpayer sold house to pay disputed tax premium icon
B Erridge (TC9122)
17 Apr 2024
Sports nutrition bars do not qualify for zero rating premium icon
Duelfuel Nutrition Ltd (TC9055)

17 Apr 2024
Claims were contrary to the furlough scheme premium icon
Aemtrie Limited, Aemyrie Holdings Limited, and True Wood Grills Limited (TC9116)

12 Apr 2024
Football commentator loses IR35 appeal premium icon
McCann Media Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 April 2024

11 Apr 2024
Mega marshmallows are not confectionery premium icon
CRC v Innovative Bites Ltd, Upper Tribunal (Tax and Chancery Chamber), 4 April 2024

11 Apr 2024
Input tax on supply of black box to policyholder is not recoverable premium icon
WTGIL Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 March 2024

11 Apr 2024
Nakd bars are standard-rated confectionery premium icon
WM Morrison Supermarkets plc (TC9095)

08 Apr 2024
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim 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
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