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H Ripley & Co Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 June 2025

York SD Ltd and others (TC9589)

Red Rose Payroll Ltd (TC9590)

Currys Retail Ltd (TC9562)

CRC v M Gunnarsson, Upper Tribunal (Tax and Chancery Chamber), 24 July 2025

Fisher Hirst Ltd (TC9526)

D Stoney (TC9572)

M Campbell (TC9585)

S Lamuth (TC9578)

BGC Services Holdings LLP (TC9548)

ESC Studios Ltd (TC9554)

A Armah (TC9571)

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Tax tip: Tax-efficient funding of education Readers’ forum: Will an 18-25 trust meet the inheritance tax requirement? Readers’ forum: How to deal with possible cash receipts and payments Readers’ forum: Calculating building costs for home built 30 years ago Readers’ forum: What input tax can be claimed on pre-registration expenses?

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NEWS

Deadline dates for November 2025 Fuel duty in August hits its lowest level in ten years Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched

Third slide

Deadline dates for November 2025

CASES

Appeal on academic matter struck out Tribunal judge’s use of artificial intelligence Prejudice to the taxpayer did not outweigh delay Employees were not on a fixed rate Late registration penalty was appropriate

MOST POPULAR

Deadline dates for November 2025 Fuel duty in August hits its lowest level in ten years Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched

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