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Lidded wicker baskets are ancillary to principal supply
Clearwater Hampers Ltd (
TC9843
)
Preservation of group relief was not avoidance
HC-One No 1 (
TC9810
)
Property was habitable as a dwelling
LMT Property Investors Ltd [2026]
FTSTC 3
No promise to consult on changes
The King (on the application of) G Martin and others v The Chancellor of the Exchequer and others,
King’s Bench Division
, 12 May 2026
Requirement to notify HMRC was not met
S Moscal (
TC9862
)
Projects did not meet BEIS requirements
Beer Express Ltd (
TC9873
)
Charitable donations qualify for relief
Anston Investments Ltd (
TC9839
)
No reasonable excuse for paying VAT late
Splend SPV (UK) Ltd (
TC9776
)
Taxpayer’s behaviour was reasonable
J Krason
(
TC9876
)
Exception days were allowable
M Parker (
TC9868
)
Link to final consumer was too remote
CRC v Boehringer Ingelheim Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 26 March 2026
Caring for cattle was a single composite supply
Alan and Diane McFarland (a partnership) (
TC9799
)
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Agent reference number checks paused
Court of Appeal decision in Bolt stands
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Voting rights not established
Free spins won from wholly free games are exempt
Back-to-back rotation included accommodation
Input tax on supplies of management services
Pool house was not suitable as a second home
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This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn