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Tax cases

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Conversion of Land Rovers from commercial vehicles premium icon
Three Shires Trailers Ltd (TC9044) 

13 Feb 2024
Disposals of capital interests were miscellaneous income premium icon
The Boston Consulting Group UK LLP and others (TC9049)

08 Feb 2024
Litigation must be efficient and cost-effective premium icon
K Smith (TC9052)

08 Feb 2024
Company credit card and loan relationships premium icon
J Keighley; Primeur Limited (TC9023)

08 Feb 2024
No information to show returns not due premium icon
S Godliman (TC9046)

06 Feb 2024
Poppadom snacks are standard rated premium icon
Walkers Snack Foods Ltd (TC9024)

06 Feb 2024
Ignorance of the law was an excuse premium icon
J Harwood (TC9027)

01 Feb 2024
Employee expenses do not qualify for tax relief premium icon
Exchequer Solutions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 24 January 2024

01 Feb 2024
HMRC correct to refuse late claim for R&D expenditure credit premium icon
Bureau Workspace Ltd v Advocate General for the CRC, Court of Session, 11 January 2024

01 Feb 2024
Medical care and sales of contact lenses premium icon
Vision Dispensing Ltd (TC9002)

30 Jan 2024
Floor space used for taxable and non-taxable supplies premium icon
CRC v Hippodrome Casino Ltd, Upper Tribunal (Tax and Chancery Chamber), 29 January 2024

30 Jan 2024
No entrepreneurs’ relief on trust’s share disposal premium icon
Trustees of the Peter Buckley Settlement (TC9022)

25 Jan 2024
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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 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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