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Tax cases

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Privilege and third party information notices premium icon
HMRC v Third Party and Taxpayer (TC8706)

10 Feb 2023
Supreme Court in Tooth set a binding precedent premium icon
P Harrison v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 February 2023

09 Feb 2023
Second property did not replace a main residence premium icon

B Cohen (TC8718)


09 Feb 2023
Input tax on consumable goods used in surgery premium icon
The King (on the application of Gloucestershire Hospital NHS Foundation Trust) v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 January 2023
09 Feb 2023
Export evidence for zero rating of sales to US premium icon
Pavan Trading Ltd (TC8712)

08 Feb 2023
Permission given for interlocutory decision to be published premium icon

A Lillicrap v HMRC and J Messore (TC8707)


03 Feb 2023
Healthiness of the products should be taken into account premium icon

WM Morrison Supermarkets plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 January 2023


03 Feb 2023
Cash gifts to employees were taxable as earnings premium icon
Gain Capital Ltd (TC8703)

03 Feb 2023
Sale completed after the 18-month time limit premium icon
I Tavendale [2023] FTSTC1

02 Feb 2023
Acquisition of property is residential premium icon
D Sexton and E Sexton (TC8708)

02 Feb 2023
Presenter was not solely dependent on Sky premium icon
S&L Barnes Ltd (TC8697)

27 Jan 2023
No interest in possession on death premium icon
N Hall and another (TC8691)

26 Jan 2023
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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