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Tax cases

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Promoter failed to notify arrangement premium icon
Moir Management Services Ltd (TC9681)
24 Nov 2025
Arrangements were solely to avoid tax premium icon
AD Bly Groundworks and Civil Engineering Ltd; CHR Travel Ltd v CRC, Court of Appeal, 14 November 2025
24 Nov 2025
No arguable errors of law in First-tier Tribunal’s decision premium icon
H Mayet v CRC, Upper Tribunal (Tax and Chancery Chamber), 4 November 2025
24 Nov 2025
Import VAT on goods not owned by claimant premium icon
TSI Instruments Ltd (TC9676)
24 Nov 2025
No goodwill to recognise in accounts premium icon
Milton Park Holdings Ltd; Milton Park Ltd (TC9685)
24 Nov 2025
Conditions for claiming input tax not met premium icon
SM Developments North West Ltd (TC9665)
17 Nov 2025
Taxpayer’s responsibility to file returns premium icon
G Wals (TC9679)
17 Nov 2025
Appeal stayed pending review outcome premium icon
C Kyriaides (TC9682)
17 Nov 2025
Permission for late appeal refused premium icon
J Dreyer (TC9684)
17 Nov 2025
Incentive plan payment is taxable in UK premium icon
M Saunders v CRC, Upper Tribunal (Tax and Chancery Chamber), 31 October 2025
10 Nov 2025
Taxpayer’s arguments had merit premium icon
The King (on the application of Robin Houldsworth) v CRC, King’s Bench Division, 4 November 2025
10 Nov 2025
Perfect storm of unfavourable circumstances premium icon
DDK Projects Ltd (TC9664)
10 Nov 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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