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Tax cases

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No reason to stay appeal pending foreign arbitration decision premium icon
Scrimshaw Wealth Management Ltd (TC9242)

06 Aug 2024
Overstated zero-rated sales premium icon

BJ Shere Khan Star City Ltd (TC9244)


05 Aug 2024
Application satisfied tests for research and development premium icon
Get Onbord Ltd (in liquidation) (TC9238)

05 Aug 2024
Method of paying subcontractor premium icon
Tills Plus Ltd (TC9235)

05 Aug 2024
Subjective approach required for deliberate behaviour premium icon
A Outram and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 July 2024

05 Aug 2024
Discretionary payments to LLP members were miscellaneous income premium icon
CRC v HFFX LLP and others, Court of Appeal, 19 July 2024
01 Aug 2024
Rental income disclosure was unprompted premium icon
G Khan (TC9236)

25 Jul 2024
Ignorance of the law is an excuse premium icon

S Manzi (TC9219)


24 Jul 2024
Clear winner but costs reduced for other factors premium icon
Ulster Metal Refiners Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 June 2024

24 Jul 2024
Company was not resident in the US for treaty purposes premium icon
CRC v GE Financial Investments, Court of Appeal, 17 July 2024

23 Jul 2024
Collagen-based drink was a beauty product premium icon
Bottled Science Ltd (TC9231)

23 Jul 2024
Authorities bundle submitted too late premium icon
CRC v Elite management Consultancy Ltd and another (TC9223)

18 Jul 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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