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Tax cases

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Poppadom snacks are standard rated premium icon
Walkers Snack Foods Ltd (TC9024)

06 Feb 2024
Ignorance of the law was an excuse premium icon
J Harwood (TC9027)

01 Feb 2024
Employee expenses do not qualify for tax relief premium icon
Exchequer Solutions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 January 2024

01 Feb 2024
HMRC correct to refuse late claim for R&D expenditure credit premium icon
Bureau Workspace Ltd v Advocate General for the CRC, Court of Session, 11 January 2024

01 Feb 2024
Medical care and sales of contact lenses premium icon
Vision Dispensing Ltd (TC9002)

30 Jan 2024
Floor space used for taxable and non-taxable supplies premium icon
CRC v Hippodrome Casino Ltd, Upper Tribunal (Tax and Chancery Chamber), 29 January 2024

30 Jan 2024
No entrepreneurs’ relief on trust’s share disposal premium icon
Trustees of the Peter Buckley Settlement (TC9022)

25 Jan 2024
No evidence to support only or main residence relief claim premium icon
S Patwary (TC9035)

25 Jan 2024
Correct location of judicial review claim premium icon
The King (on the application of A Bale) v CRC, King's Bench Division, 15 December 2023)

25 Jan 2024
Approach to relevant judicial ruling premium icon

K Pitt v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 January 2024


25 Jan 2024
Nature of accommodation in serviced apartments premium icon

Realreed Ltd (TC9013)

25 Jan 2024
Taxi ride-hailing service qualifies for TOMS premium icon
Bolt Services UK Ltd (TC9014)

18 Jan 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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