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Tax cases

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Third-party application for redaction of information fails premium icon
Equity Advisory Limited; Craig Mellor; and a bank (TC9274)
16 Sep 2024
Taxpayer did not cease to be resident in the UK premium icon
Kevin McCabe v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 September 2024
16 Sep 2024
Taxpayer’s challenge to penalties fails premium icon
Janet Bray Ltd (TC9277)
16 Sep 2024
Do related party rules apply? premium icon
Muller UK and Ireland Group LLP and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 September 2024
16 Sep 2024
Late application for fixed protection refused premium icon
Paul Haigh (TC9284)
16 Sep 2024
Claimant was not self-employed premium icon
Ali Sadiq Jaafar (TC9279)

04 Sep 2024
Taxpayers had no arguable grounds for appeal premium icon
Wired Orthodontics and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 August 2024 

04 Sep 2024
Sky rugby pundit’s hypothetical contract would have been one of employment premium icon
CRC v SL Barnes, Upper Tribunal (Tax and Chancery Chamber), 28 August 2024

04 Sep 2024
The personal service was made available to UK company premium icon
Bilfinger Salamis UK Ltd (TC9261)

03 Sep 2024
City sightseeing passes qualified as a multi-purpose voucher premium icon
Go City Ltd (TC9263)
28 Aug 2024
Redress payments are taxable premium icon
S Hackett; E Hackett (TC9267)

27 Aug 2024
Invalid reasons for decision not to exercise discretion premium icon
The King (on the application of) USB AG v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 August 2024

27 Aug 2024
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Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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This week's opinion: 15 October 2026 Agent reference number checks paused Court of Appeal decision in Bolt stands Clarify NICs and state pension entitlement, says ATT Patent box relief claimed in 2024-25 rises to £2.28bn
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