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Tax cases

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Lease remains subject to the stamp duty land tax regime premium icon
Archer UK Ltd (FTSTC 10)
04 Aug 2025
Inadequate proof of goods removed abroad premium icon
H Ripley & Co Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 June 2025
04 Aug 2025
Companies failed to meet requirements for relief premium icon
York SD Ltd and others (TC9589)
04 Aug 2025
Missing trader intra community fraud in labour market premium icon
Red Rose Payroll Ltd (TC9590)
04 Aug 2025
Chargeable gains degrouping charge applies premium icon
Currys Retail Ltd (TC9562)
28 Jul 2025
Cases cited by artificial intelligence were hallucinatory premium icon
CRC v M Gunnarsson, Upper Tribunal (Tax and Chancery Chamber), 24 July 2025
28 Jul 2025
Inadequate evidence to support zero rating premium icon
Fisher Hirst Ltd (TC9526)
28 Jul 2025
Victim of fraud’s late appeal permitted premium icon
D Stoney (TC9572)
28 Jul 2025
Only or main residence relief applied to property sales premium icon
M Campbell (TC9585)
28 Jul 2025
Misunderstanding tax affairs was reasonable excuse premium icon
S Lamuth (TC9578)
21 Jul 2025
HMRC’s application to appeal denied premium icon
BGC Services Holdings LLP (TC9548)
21 Jul 2025
Delayed repayment provided reasonable excuse premium icon
ESC Studios Ltd (TC9554)
21 Jul 2025
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Conditions for claiming input tax not met Taxpayer’s responsibility to file returns Appeal stayed pending review outcome Permission for late appeal refused Incentive plan payment is taxable in UK
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