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Tax cases

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Condition served no commercial purpose premium icon
Lynx Forecourt Ltd (TC9124) 

25 Apr 2024
Time in gaol is no reasonable excuse premium icon
S Herrmann (TC9132)

25 Apr 2024
Indemnity payments are not a remittance to the UK premium icon
R Sehgal; S Mehan v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 March 2024

25 Apr 2024
Interest payments had a disallowable purpose premium icon
BlackRock Holdco 5 LLC v CRC, Court of Appeal, 11 April 2024

24 Apr 2024
RALC Consulting IR35 case returns to the First-tier Tribunal premium icon
CRC v RALC Consulting, Upper Tribunal (Tax and Chancery Chamber), 12 April 2024

18 Apr 2024
High Court would have allowed rectification premium icon
J Cooke (TC9118) 
18 Apr 2024
Satisfaction of a debt does not constitute recovery premium icon
T Bunting (TC9121)

17 Apr 2024
Taxpayer sold house to pay disputed tax premium icon
B Erridge (TC9122)
17 Apr 2024
Sports nutrition bars do not qualify for zero rating premium icon
Duelfuel Nutrition Ltd (TC9055)

17 Apr 2024
Claims were contrary to the furlough scheme premium icon
Aemtrie Limited, Aemyrie Holdings Limited, and True Wood Grills Limited (TC9116)

12 Apr 2024
Football commentator loses IR35 appeal premium icon
McCann Media Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 April 2024

11 Apr 2024
Mega marshmallows are not confectionery premium icon
CRC v Innovative Bites Ltd, Upper Tribunal (Tax and Chancery Chamber), 4 April 2024

11 Apr 2024
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25
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