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Tax cases

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Property was suitable for use as a dwelling premium icon
A and T Mudan (TC8777)

05 Apr 2023
Sub-sale scheme fails premium icon
O Fanning v CRC, Court of Appeal, 13 March 2023
04 Apr 2023
First-tier Tribunal decision stands premium icon
Red White and Green v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 March 2023

30 Mar 2023
Workers provided excluded services premium icon
Prisma Recruitment Ltd (TC8762)

30 Mar 2023
Direct contract between worker and client premium icon
Gary Lineker and Danielle Bux trading as Gary Lineker Media (TC8774)

29 Mar 2023
Conditions not satisfied for zero rating on builder services premium icon
Paradise Wildlife Park Ltd (TC8729)

29 Mar 2023
Approval to disclose confidential documents premium icon
M Mitchell and P Bell v CRC, Court of Appeal, 10 March 2023

24 Mar 2023
Ties with the UK were not loosened premium icon
D Lyons (TC8765)

24 Mar 2023
Power cables did not make property mixed use premium icon
J Faiers (TC8768)

23 Mar 2023
Seller was not a developer premium icon
Moulsdale trading as Moulsdale Properties v CRC (Scotland), Supreme Court, 22 March 2023

23 Mar 2023
Temporary reduced VAT rate did not apply premium icon
The Young Driver Training Ltd (TC8748)

22 Mar 2023
Incorrect claim for self-employed support premium icon
T Ash (TC8749)
16 Mar 2023
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Global 15% tax rate will not apply to US companies Visitor Levy Amendment Bill published HMRC expands use of AI to counter tax avoidance Consultation on proposed administrative amendments Consultation on removal of the £135 customs duty relief
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Maximum penalty due for failure to notify Professional fees are not deductible Anti-avoidance provision applied Burden of proof when challenging a civil penalty Deed of appointment was adequate proof
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This week's opinion: 15 January 2026 Global 15% tax rate will not apply to US companies Visitor Levy Amendment Bill published HMRC expands use of AI to counter tax avoidance Consultation on proposed administrative amendments
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