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Dance classes do not qualify as ‘private tuition’
Rushby Dance and Fitness Centre and others (
TC9534
)
Penalties imposed by statute
Conchri Investments Ltd (
TC9540
)
Former spouse has no liability to tax on rental income
A Moss (
TC9535
)
Advance payments related to price
Turkish Food Supplies Ltd (
TC9505
)
Transfer of assets abroad rules apply to rent-free occupation
A Moran (
TC9521
)
No prejudice to taxpayer to extend time limit
S Lloyd (
TC9527
)
Entrepreneurs’ relief not available on disposals
T Eyre and others (
TC9530
)
Taxpayer’s misplaced belief was no excuse
A Hussain (
TC9525
)
Product was similar to a potato crisp
Walkers Snack Foods Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 May 2025
Taxpayer’s actions were reasonable
D Howarth (
TC9508
)
Vitamin drips are a medical treatment
Get A Drip Ltd (
TC9509
)
Consideration from capital reduction was income
P Hunt and others (
TC9519
)
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Deadline dates for November 2025
Fuel duty in August hits its lowest level in ten years
Take-up of relief remains largely flat
Tax investigations into landlords yields £107m
Direct recovery of debts programme relaunched