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Tax cases

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Failure to notify HMRC of application to reinstate appeal premium icon
J Reynolds (TC9966)
03 Aug 2026
Review permits increase to unauthorised payments charge premium icon
P Reed (TC9956)
27 Jul 2026
Aligners are not dental prostheses premium icon
CRC v Align Technology Switzerland GmbH and another, Upper Tribunal (Tax and Chancery Chamber), 7 July 2026
27 Jul 2026
Accommodation had more than a residential purpose premium icon
NHS Ayrshire & Arran Health Board v CRC, Upper Tribunal (Tax and Chancery Chamber), 7 July 2026
27 Jul 2026
Businesses must take steps to understand penalty system premium icon
Long Life Fencing and Decking Ltd (TC9916)
27 Jul 2026
Payment was wholly related to termination of employment premium icon
B Everson (TC9933)
27 Jul 2026
No demonstrable excuse for failure to pay premium icon
P Kothari (TC9954)
27 Jul 2026
Correct test was to consider the view of a typical consumer premium icon
St Patrick’s International College Ltd and others v CRC, Court of Appeal, 6 July 2026
20 Jul 2026
Reasonable for taxpayer to rely on HMRC’s message premium icon
W Byers Ltd (TC9915)
20 Jul 2026
Home loan scheme was ingenious and effective premium icon
Executors of Mrs L V Elborne deceased and others v CRC, Court of Appeal, 14 July 2026
20 Jul 2026
Information notice was for documents from third parties premium icon
The Recruitment Crowd (Yorkshire) Ltd (TC9930)
20 Jul 2026
Home to work mileage not deductible premium icon
E Kwai (TC9952)
20 Jul 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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