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Tax cases

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Taxpayer’s behaviour was unreasonable premium icon
HMRC v Breen (TC9693)
08 Dec 2025
Holiday pay was not part of regular salary premium icon
Letter Workshop Ltd (TC9692)
01 Dec 2025
Nutella biscuits were not chocolate covered premium icon
Ferrero UK Ltd (TC9654)
01 Dec 2025
Conditions for additional dwelling supplement not met premium icon
J Kimm [2025] FTSTC 11
01 Dec 2025
HMRC’s letter was not amenable to judicial review premium icon
J Font v CRC, King’s Bench Division, 19 November 2025
01 Dec 2025
No reasonable excuse for failing to submit ATED returns premium icon
UPW Invest Inc (TC9690)
01 Dec 2025
Promoter failed to notify arrangement premium icon
Moir Management Services Ltd (TC9681)
24 Nov 2025
Arrangements were solely to avoid tax premium icon
AD Bly Groundworks and Civil Engineering Ltd; CHR Travel Ltd v CRC, Court of Appeal, 14 November 2025
24 Nov 2025
No arguable errors of law in First-tier Tribunal’s decision premium icon
H Mayet v CRC, Upper Tribunal (Tax and Chancery Chamber), 4 November 2025
24 Nov 2025
Import VAT on goods not owned by claimant premium icon
TSI Instruments Ltd (TC9676)
24 Nov 2025
No goodwill to recognise in accounts premium icon
Milton Park Holdings Ltd; Milton Park Ltd (TC9685)
24 Nov 2025
Conditions for claiming input tax not met premium icon
SM Developments North West Ltd (TC9665)
17 Nov 2025
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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