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Winding-up order for avoidance scheme promoter
CRC v Purity Ltd,
Chancery Division
, 23 December 2025
Supplement applies because timescale not met
Y Bredin
[2026] FTSTC 1
Decision not to suspend penalties was justified
P and D Cox v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 7 January 2026
Validity of invoices to support input tax claims
Athena Luxe Ltd (
TC9710
)
Licence to use client list was intangible fixed asset
Ripe Ltd (
TC9735
)
Artificial intelligence must be used with caution
G Elden (
TC9742
)
Martland is the correct approach to late appeals
CRC v Medpro Healthcare Ltd and others,
Court of Appeal
, 19 January 2026
Liability of cooked rotisserie chickens
WM Morrison Supermarkets Ltd (
TC9772
)
Not all payments may have been remittances
A Alimahomed v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 19 December 2025
Mixed-use rates apply to apartment with storage unit
R Sehgal (
TC9696
)
Place of effective management was in the UK
T Murphy and others (
TC9706
)
Taxpayer’s responsibilities presenting an appeal
PRB Trading Ltd (
TC9748
)
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This week's opinion: 16 April 2026
Valuation Office Agency combines with HMRC
HMRC hails public beta a success
All SA109 taxpayers exempt from MTD until April 2027
HMRC charter – share your thoughts