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Tax cases

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Office servicing business is not a trade premium icon
Executors of K Beresford (deceased) (TC9333)
18 Nov 2024
Retrospective application of apportioning a mixed supply premium icon
Abbeyford Caravan Company (Scotland) Ltd (TC9324)
18 Nov 2024
No infringement of human rights premium icon
G Bejan (TC9331)
18 Nov 2024
Failure to seek time-to-pay arrangement premium icon
D Wragg (TC9350)
18 Nov 2024
Overturned warrant does not guarantee return of documents premium icon
The King (on the application of M Dost and others) v The Crown Court of Manchester, Administrative Court, 8 November 2024
18 Nov 2024
Recovery of an invalid refund premium icon
The Wool House (TC9345)
11 Nov 2024
Interactions with HMRC’s online system premium icon
S Fardjadnia (TC9339)
11 Nov 2024
Expenditure was not subsidised premium icon
Collins Construction Ltd (TC9332)
11 Nov 2024
Legitimate expectation after HMRC instruction premium icon
Treasures of Brazil Ltd (TC9325)
11 Nov 2024
Failed sub-sale scheme results in higher liability premium icon
M Murphy and another (TC9328)
11 Nov 2024
Permission granted to cross-examine officer premium icon
R (on the application of Fluid Systems Technologies (Scotland) Ltd and others) v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 October 2024
04 Nov 2024
Annex was suitable for use as a dwelling premium icon
B Packman and M Wood (TC9335)
04 Nov 2024
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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