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Tax cases

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Condition served no commercial purpose premium icon
Lynx Forecourt Ltd (TC9124) 

25 Apr 2024
Time in gaol is no reasonable excuse premium icon
S Herrmann (TC9132)

25 Apr 2024
Indemnity payments are not a remittance to the UK premium icon
R Sehgal; S Mehan v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 March 2024

25 Apr 2024
Interest payments had a disallowable purpose premium icon
BlackRock Holdco 5 LLC v CRC, Court of Appeal, 11 April 2024

24 Apr 2024
RALC Consulting IR35 case returns to the First-tier Tribunal premium icon
CRC v RALC Consulting, Upper Tribunal (Tax and Chancery Chamber), 12 April 2024

18 Apr 2024
High Court would have allowed rectification premium icon
J Cooke (TC9118) 
18 Apr 2024
Satisfaction of a debt does not constitute recovery premium icon
T Bunting (TC9121)

17 Apr 2024
Taxpayer sold house to pay disputed tax premium icon
B Erridge (TC9122)
17 Apr 2024
Sports nutrition bars do not qualify for zero rating premium icon
Duelfuel Nutrition Ltd (TC9055)

17 Apr 2024
Claims were contrary to the furlough scheme premium icon
Aemtrie Limited, Aemyrie Holdings Limited, and True Wood Grills Limited (TC9116)

12 Apr 2024
Football commentator loses IR35 appeal premium icon
McCann Media Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 April 2024

11 Apr 2024
Mega marshmallows are not confectionery premium icon
CRC v Innovative Bites Ltd, Upper Tribunal (Tax and Chancery Chamber), 4 April 2024

11 Apr 2024
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UK/India social security agreement Capital goods scheme amended regulation comes into force Transfer pricing reporting consultation launched HMRC guidance published on the taxation of state pensions HMRC updates its transformation roadmap
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Tribunal had no jurisdiction to determine an appeal No excuse for registering seven years late IHT charge arises on employee benefit trust arrangement Morse review not relevant to employment income liability Multiple dwellings relief denied
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This week's opinion: 16 July 2026 UK/India social security agreement Capital goods scheme amended regulation comes into force Transfer pricing reporting consultation launched HMRC guidance published on the taxation of state pensions
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