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Tax cases

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Appeal on academic matter struck out premium icon
Circleplane Ltd v HMRC, Upper Tribunal (Tax and Chancery Chamber), 30 July 2025
29 Sep 2025
Tribunal judge’s use of artificial intelligence premium icon
V Evans (as executrix of H Evans, deceased) and others (TC9638)
29 Sep 2025
Prejudice to the taxpayer did not outweigh delay premium icon
T Pawar v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 September 2025
29 Sep 2025
Employees were not on a fixed rate premium icon
Complete Solutions Europe Ltd (TC9642)
29 Sep 2025
Late registration penalty was appropriate premium icon
A Mathews trading as Coast & Country (TC9647)
29 Sep 2025
Tribunal rules that HMRC’s chance of success is not fanciful premium icon
S McMahon (TC9623)
22 Sep 2025
HMRC’s refusal to repay was unreasonable premium icon
The King (on the application of Hotel Beds UK Ltd) v CRC, High Court (Administrative Division), 9 September 2025
22 Sep 2025
Sponsorship payments were taxable as profits premium icon
P Collingwood (TC9624)
22 Sep 2025
Employer liability to include previous figures on worksheet premium icon
Fieldworkhub Ltd (TC9634)
22 Sep 2025
No excuse for submitting late returns premium icon
P Mbomi (TC9636)
22 Sep 2025
Call to Child Benefit Office was notice of liability premium icon
G Zefi (TC9631)
16 Sep 2025
Intra-group fees are liable to VAT premium icon
The Prudential Assurance Company Ltd v CRC, Supreme Court, 11 September 2025
16 Sep 2025
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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