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Tax cases

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Property, including woodland, is entirely residential premium icon
M and D Michael (TC9130)

26 Apr 2024
Condition served no commercial purpose premium icon
Lynx Forecourt Ltd (TC9124) 

25 Apr 2024
Time in gaol is no reasonable excuse premium icon
S Herrmann (TC9132)

25 Apr 2024
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
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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