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Tax cases

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Discretionary interest is not payable premium icon
Colaingrove v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 October 2025
03 Nov 2025
NHS trust parking charges are subject to tax premium icon
Northumbria Healthcare NHS Foundation Trust v CRC, Supreme Court, 29 October 2025
03 Nov 2025
Purchase of own shares was to benefit trade premium icon
J Boulting (TC9673)
03 Nov 2025
Public interest not to disclose information premium icon
Hartley Foster v The Information Commissioner and another [2025] UKFTT 01237(GRC)
27 Oct 2025
Summerhouse is not a single dwelling premium icon
J Town (TC9658)
27 Oct 2025
Permission to appeal on some grounds only premium icon
Syngenta Holdings Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 October 2025
27 Oct 2025
Too narrow a view of the purpose of the care premium icon
Illuminate Skin Clinic v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 October 2025
27 Oct 2025
Go ahead given for luxury goods business’s late appeal premium icon
Lands Luo Ltd (TC9656)
27 Oct 2025
Termination fee was not a surrender of rights premium icon
Dialog Semiconductor (TC9654)
21 Oct 2025
Company’s carelessness brought about loss of tax premium icon
Mainpay Ltd v CRC, Court of Appeal, 10 October 2025
21 Oct 2025
Claims were made in time premium icon
BAT Industries plc and others v CRC, Court of Appeal, 8 October 2025
21 Oct 2025
Directors’ salary increases were too late premium icon
Smart H&S Ltd (TC9629)
21 Oct 2025
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NEWS premium icon
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Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered Thousands of returns filed over festive period
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CASES premium icon
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Amount payable comprised both payments HMRC appeals image rights issue Effect of binding closure notice on income tax enquiry Income tax refund forms part of estate Full decision required before further appeal possible
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This week's opinion: 8 January 2026 Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered
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