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Correction of output tax overpayment too late
Express Brands Ltd (
TC9689
)
Goodwill was not newly created
County Insurance Services Ltd (
TC9697
)
Annexe was viable as a single dwelling
N Rowe (
TC9700
)
No reasonable excuse for submitting late returns
Five Star (Development) Homes Ltd (
TC9668
)
Claimant was not self-employed
D Cotton (
TC9687
)
Mixed use rates apply to country estate
Executor of the estate of P Goudman-Peachey (
TC9691
)
Taxpayer’s behaviour was unreasonable
HMRC v Breen (
TC9693
)
Holiday pay was not part of regular salary
Letter Workshop Ltd (
TC9692
)
Nutella biscuits were not chocolate covered
Ferrero UK Ltd (
TC9654
)
Conditions for additional dwelling supplement not met
J Kimm [2025]
FTSTC 11
HMRC’s letter was not amenable to judicial review
J Font v CRC,
King’s Bench Division
, 19 November 2025
No reasonable excuse for failing to submit ATED returns
UPW Invest Inc (
TC9690
)
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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