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Tax cases

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Too late to reinstate appeal premium icon
D Hosie (TC9455)
24 Mar 2025
Preliminary studies were qualifying costs premium icon
Orsted West of Duddon Sands (UK) Ltd and others v CRC, Court of Appeal, 17 March 2025
24 Mar 2025
Hypothetical contract was one of employment premium icon
PD & MJ Limited v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 March 2025
24 Mar 2025
Setting repayment against next return fails to avoid penalty premium icon
The Jerk Yard Ltd (TC9420)
24 Mar 2025
Holiday let business amounted to holding of investments premium icon
Executors for the estate of the late Gertrude Tanner (TC9456)
24 Mar 2025
Statutory time limits must be respected premium icon
P Benson (TC9454)
17 Mar 2025
Recovering incorrectly charged VAT under DIY scheme premium icon
Chris Poulton (TC9433)
17 Mar 2025
Offshore income gains and profits are not protected premium icon
V Louwman (TC9445)
17 Mar 2025
Higher rate applies to new properties premium icon
A Sajedi, A Rafie, P Hall and T Pillay (TC9447)
17 Mar 2025
Documents were not necessary or relevant premium icon
The King (on the application of) Airedale Chemical Company Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 February 2025
10 Mar 2025
Time limits for double tax relief claims premium icon
CRC v Applicants/appellants in the Post Prudential Closure Notice Group Litigation, Court of Appeal, 25 February 2025
10 Mar 2025
Salary increases could not be taken into account premium icon
Swift Trading Worldwide Ltd (TC9430)
10 Mar 2025
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Too late to reinstate appeal Preliminary studies were qualifying costs Hypothetical contract was one of employment Setting repayment against next return fails to avoid penalty Holiday let business amounted to holding of investments
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This week's opinion: 27 March 2025 Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low
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