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Tax cases

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Ignorance of the obligation to notify was established premium icon
P Burchett (TC9063)

23 Feb 2024
Insufficient link between expenses and business premium icon
Passion Incorporated Ltd (TC9064)

20 Feb 2024
Broad connection between payment and termination premium icon
S Mathur v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 February 2024

20 Feb 2024
No automatic entitlement to multiple dwellings relief premium icon
CRC v Ridgway, Upper Tribunal (Tax and Chancery Chamber), 9 February 2024

16 Feb 2024
Taxpayer failed to take immediate action premium icon
P Baron (TC9053)

15 Feb 2024
Low value goods relief was part of fiscal regime premium icon
Jersey Choice Ltd v HM Treasury, Supreme Court, 14 February 2024

15 Feb 2024
Court confirms sub-sale scheme is ineffective premium icon
Michael Brown and Bridget Brown, Court of Appeal, 8 February 2024

13 Feb 2024
Conversion of Land Rovers from commercial vehicles premium icon
Three Shires Trailers Ltd (TC9044) 

13 Feb 2024
Disposals of capital interests were miscellaneous income premium icon
The Boston Consulting Group UK LLP and others (TC9049)

08 Feb 2024
Litigation must be efficient and cost-effective premium icon
K Smith (TC9052)

08 Feb 2024
Company credit card and loan relationships premium icon
J Keighley; Primeur Limited (TC9023)

08 Feb 2024
No information to show returns not due premium icon
S Godliman (TC9046)

06 Feb 2024
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Maximum penalty due for failure to notify Professional fees are not deductible Anti-avoidance provision applied Burden of proof when challenging a civil penalty Deed of appointment was adequate proof
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This week's opinion: 15 January 2026 Global 15% tax rate will not apply to US companies Visitor Levy Amendment Bill published HMRC expands use of AI to counter tax avoidance Consultation on proposed administrative amendments
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