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Tax cases

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Poppadom snacks are standard rated premium icon
Walkers Snack Foods Ltd (TC9024)

06 Feb 2024
Ignorance of the law was an excuse premium icon
J Harwood (TC9027)

01 Feb 2024
Employee expenses do not qualify for tax relief premium icon
Exchequer Solutions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 January 2024

01 Feb 2024
HMRC correct to refuse late claim for R&D expenditure credit premium icon
Bureau Workspace Ltd v Advocate General for the CRC, Court of Session, 11 January 2024

01 Feb 2024
Medical care and sales of contact lenses premium icon
Vision Dispensing Ltd (TC9002)

30 Jan 2024
Floor space used for taxable and non-taxable supplies premium icon
CRC v Hippodrome Casino Ltd, Upper Tribunal (Tax and Chancery Chamber), 29 January 2024

30 Jan 2024
No entrepreneurs’ relief on trust’s share disposal premium icon
Trustees of the Peter Buckley Settlement (TC9022)

25 Jan 2024
No evidence to support only or main residence relief claim premium icon
S Patwary (TC9035)

25 Jan 2024
Correct location of judicial review claim premium icon
The King (on the application of A Bale) v CRC, King's Bench Division, 15 December 2023)

25 Jan 2024
Approach to relevant judicial ruling premium icon

K Pitt v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 January 2024


25 Jan 2024
Nature of accommodation in serviced apartments premium icon

Realreed Ltd (TC9013)

25 Jan 2024
Taxi ride-hailing service qualifies for TOMS premium icon
Bolt Services UK Ltd (TC9014)

18 Jan 2024
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Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising
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Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts
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Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims
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