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D Thompson (TC9410)

CRC v Sonder Europe Ltd, Upper Tribunal (Tax and Chancery Chamber), 14 January 2025

Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 January 2025

C Johnson (TC9404)

N Homewood (TC9413)

Odfjell Technology (UK) Ltd (TC9400)

Bryan Robson Ltd (TC9408)

S Yaxley (TC9405)

Global by Nature Ltd (TC9396)

ScottishPower Ltd and others v CRC, Court of Appeal, 17 January 2025

The Mersey Docks and Harbour Company Ltd (TC9391)

CRC v Yorkshire Agricultural Society, Upper Tribunal (Tax and Chancery Chamber), 9 January 2025

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Tax tip: Should private clients pay additional NICs on a voluntary basis? Readers’ forum: Implications of reversed pre-Budget pension withdrawals Readers’ forum: What is the best way to structure sale of retail business? Readers’ forum: Unclear guidance on tax treatment of grants Readers’ forum: Will container business need to register for Irish VAT?

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HMRC scraps plan to collect employee working hours data Accountants are not ready for digitalisation Independent schools’ VAT challenge to be heard in April Proposals to tax pension pots will cause problems Number of farms affected by reforms must be clarified

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Deadline dates: 6 February 2025

CASES

HMRC has no duty to monitor taxpayer’s income Accommodation supply was not a designated travel service Arrangements were within condition A Annexe was suitable for use as a dwelling Want of form does not invalidate determination

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