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Tax cases

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Court confirms sub-sale scheme is ineffective premium icon
Michael Brown and Bridget Brown, Court of Appeal, 8 February 2024

13 Feb 2024
Conversion of Land Rovers from commercial vehicles premium icon
Three Shires Trailers Ltd (TC9044) 

13 Feb 2024
Disposals of capital interests were miscellaneous income premium icon
The Boston Consulting Group UK LLP and others (TC9049)

08 Feb 2024
Litigation must be efficient and cost-effective premium icon
K Smith (TC9052)

08 Feb 2024
Company credit card and loan relationships premium icon
J Keighley; Primeur Limited (TC9023)

08 Feb 2024
No information to show returns not due premium icon
S Godliman (TC9046)

06 Feb 2024
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
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES premium icon
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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