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Tax cases

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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
No entrepreneurs’ relief on trust’s share disposal premium icon
Trustees of the Peter Buckley Settlement (TC9022)

25 Jan 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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