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Tax cases

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Provision of locum service was an exempt supply premium icon
Isle of Wight NHS Trust (TC9640)
06 Oct 2025
Appeal on academic matter struck out premium icon
Circleplane Ltd v HMRC, Upper Tribunal (Tax and Chancery Chamber), 30 July 2025
29 Sep 2025
Tribunal judge’s use of artificial intelligence premium icon
V Evans (as executrix of H Evans, deceased) and others (TC9638)
29 Sep 2025
Prejudice to the taxpayer did not outweigh delay premium icon
T Pawar v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 September 2025
29 Sep 2025
Employees were not on a fixed rate premium icon
Complete Solutions Europe Ltd (TC9642)
29 Sep 2025
Late registration penalty was appropriate premium icon
A Mathews trading as Coast & Country (TC9647)
29 Sep 2025
Tribunal rules that HMRC’s chance of success is not fanciful premium icon
S McMahon (TC9623)
22 Sep 2025
HMRC’s refusal to repay was unreasonable premium icon
The King (on the application of Hotel Beds UK Ltd) v CRC, High Court (Administrative Division), 9 September 2025
22 Sep 2025
Sponsorship payments were taxable as profits premium icon
P Collingwood (TC9624)
22 Sep 2025
Employer liability to include previous figures on worksheet premium icon
Fieldworkhub Ltd (TC9634)
22 Sep 2025
No excuse for submitting late returns premium icon
P Mbomi (TC9636)
22 Sep 2025
Call to Child Benefit Office was notice of liability premium icon
G Zefi (TC9631)
16 Sep 2025
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Conditions for claiming input tax not met Taxpayer’s responsibility to file returns Appeal stayed pending review outcome Permission for late appeal refused Incentive plan payment is taxable in UK
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