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Tax cases

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Expenses were not deductible from workers' earnings premium icon
Mainpay Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 August 2024

23 Aug 2024
Notice of enquiry is out of time premium icon
A Dennison (TC9153)
23 Aug 2024
Hair loss procedure does not qualify for zero rating premium icon
Mark Glenn Ltd (TC9255)

22 Aug 2024
Trustees’ actions could not be recharacterised premium icon
D Marks (executor of H Marks) (TC9253)

20 Aug 2024
Warning on potential costs before Upper Tribunal premium icon
Spirit Motor Company Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 August 2024

15 Aug 2024
Late appeal caused by adviser’s error premium icon
Cranham Sports LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 August 2024

15 Aug 2024
HMRC error results in loss of inheritance tax otherwise owed premium icon
L Carvajal and another (as executors of Mrs Fleet) (TC9248)

14 Aug 2024
Claim for multiple dwellings relief premium icon
J Winfield (TC9259)

13 Aug 2024
Taxpayer’s actions were reasonable premium icon

H Cohen (TC9254)


06 Aug 2024
Pay increase was decided retrospectively premium icon
Laser Byte Ltd (TC9237)

06 Aug 2024
Input tax on property purchase premium icon
Kenthouse Properties Ltd (TC9250)

06 Aug 2024
Automated notices from HMRC are valid premium icon
P Marano v CRC, Court of Appeal, 26 July 2024

06 Aug 2024
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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026
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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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