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Tax cases

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Provision of locum service was an exempt supply premium icon
Isle of Wight NHS Trust (TC9640)
06 Oct 2025
Appeal on academic matter struck out premium icon
Circleplane Ltd v HMRC, Upper Tribunal (Tax and Chancery Chamber), 30 July 2025
29 Sep 2025
Tribunal judge’s use of artificial intelligence premium icon
V Evans (as executrix of H Evans, deceased) and others (TC9638)
29 Sep 2025
Prejudice to the taxpayer did not outweigh delay premium icon
T Pawar v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 September 2025
29 Sep 2025
Employees were not on a fixed rate premium icon
Complete Solutions Europe Ltd (TC9642)
29 Sep 2025
Late registration penalty was appropriate premium icon
A Mathews trading as Coast & Country (TC9647)
29 Sep 2025
Tribunal rules that HMRC’s chance of success is not fanciful premium icon
S McMahon (TC9623)
22 Sep 2025
HMRC’s refusal to repay was unreasonable premium icon
The King (on the application of Hotel Beds UK Ltd) v CRC, High Court (Administrative Division), 9 September 2025
22 Sep 2025
Sponsorship payments were taxable as profits premium icon
P Collingwood (TC9624)
22 Sep 2025
Employer liability to include previous figures on worksheet premium icon
Fieldworkhub Ltd (TC9634)
22 Sep 2025
No excuse for submitting late returns premium icon
P Mbomi (TC9636)
22 Sep 2025
Call to Child Benefit Office was notice of liability premium icon
G Zefi (TC9631)
16 Sep 2025
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NEWS premium icon
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Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered Thousands of returns filed over festive period
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CASES premium icon
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Amount payable comprised both payments HMRC appeals image rights issue Effect of binding closure notice on income tax enquiry Income tax refund forms part of estate Full decision required before further appeal possible
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This week's opinion: 8 January 2026 Threshold for business and farming assets raised to £2.5m Scam warning alert as self-assessment deadline nears Supply of temporary medical staff is exempt Interest rates lowered
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