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Tax cases

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Maximum penalty due for failure to notify premium icon
WS Vision (TC9714)
12 Jan 2026
Professional fees are not deductible premium icon
Hotel la Tour v CRC, Supreme Court, 17 December 2025
12 Jan 2026
Anti-avoidance provision applied premium icon
Tower One St George Wharf v CRC, Court of Appeal, 10 December 2025
12 Jan 2026
Burden of proof when challenging a civil penalty premium icon
CRC v Sintra Global; Parul Malde, Court of Appeal, 18 December 2025
12 Jan 2026
Deed of appointment was adequate proof premium icon
Melton Mowbray Conservative Club (TC9737)
12 Jan 2026
Amount payable comprised both payments premium icon
T Watts v CRC, Court of Appeal, 12 December 2025
05 Jan 2026
HMRC appeals image rights issue premium icon
CRC v Bryan Robson Ltd, Upper Tribunal (Tax and Chancery Chamber), 5 December 2025
05 Jan 2026
Effect of binding closure notice on income tax enquiry premium icon
S Hall (TC9703)
05 Jan 2026
Income tax refund forms part of estate premium icon
R Thomas (TC9716)
05 Jan 2026
Full decision required before further appeal possible premium icon
C Blenkin (TC9711)
15 Dec 2025
No advance in science or technology premium icon
M&C Educational Training Services Ltd (TC9709)
15 Dec 2025
Closure notice does not apply loan charge premium icon
A Jack (TC9705)
15 Dec 2025
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Valuation Office Agency combines with HMRC HMRC hails public beta a success All SA109 taxpayers exempt from MTD until April 2027 HMRC charter – share your thoughts Visitor levy applies in Cardiff from April 2027
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Employee expense claims were invalid Government funding was consideration for supplies Best judgment assessment was reasonable Discovery assessments are valid Lack of evidence to show gift was genuine
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This week's opinion: 16 April 2026 Valuation Office Agency combines with HMRC HMRC hails public beta a success All SA109 taxpayers exempt from MTD until April 2027 HMRC charter – share your thoughts
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