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Tax cases

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Preliminary issue must be heard with main appeal premium icon
B Dhaliwal (TC9542)
30 Jun 2025
Accommodation services were a separate use premium icon
CRC v Dolphin Drilling Ltd, Supreme Court, 24 June 2025
30 Jun 2025
Intermediary services for financial advisers were exempt premium icon
Performance Leads Ltd (TC9543)
30 Jun 2025
Recipient is beneficial owner of distributions premium icon
S Smart (TC9549)
30 Jun 2025
Lodge offered basic living needs premium icon
S and C Smith (TC9559)
30 Jun 2025
The effect of a transaction is not necessarily a purpose premium icon
Osmond and another, Upper Tribunal (Tax and Chancery Chamber), 13 June 2025
23 Jun 2025
Depreciated replacement cost was not appropriate premium icon
Nellsar Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 June 2025
23 Jun 2025
Intention was to mislead HMRC premium icon
M Whines (TC9537)
23 Jun 2025
Drugs administered to outpatients and personal use premium icon
Clatterbridge Pharmacy Ltd (TC9544)
23 Jun 2025
Practice generally prevailing ended in September 2017 premium icon
R Joye; D Sumners (TC9547)
23 Jun 2025
Non-trading activities formed substantial part of business premium icon
A and C Moffat (TC9546)
16 Jun 2025
Notice of enquiry was clear to a reasonable person premium icon
G Scatola and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 27 May 2025
16 Jun 2025
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