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Admin
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Notice of appeal was not late at all
Figa Store Ltd (
TC9670
)
Stay application granted without condition
Uber London Ltd (
TC9677
)
No justification for a late appeal
S Choudhury (
TC9675
)
Dispute over form of address used on notice
J Marshall (
TC9669
)
Agency legislation applies to dog handlers’ pay
Tyler Security Ltd (
TC9663
)
Discretionary interest is not payable
Colaingrove v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 October 2025
NHS trust parking charges are subject to tax
Northumbria Healthcare NHS Foundation Trust v CRC,
Supreme Court
, 29 October 2025
Purchase of own shares was to benefit trade
J Boulting (
TC9673
)
Public interest not to disclose information
Hartley Foster v The Information Commissioner and another
[2025] UKFTT 01237(GRC)
Summerhouse is not a single dwelling
J Town (
TC9658
)
Permission to appeal on some grounds only
Syngenta Holdings Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 10 October 2025
Too narrow a view of the purpose of the care
Illuminate Skin Clinic v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 13 October 2025
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This week's opinion: 16 April 2026
Valuation Office Agency combines with HMRC
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All SA109 taxpayers exempt from MTD until April 2027
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