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Tax cases

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Chargeable gains degrouping charge applies premium icon
Currys Retail Ltd (TC9562)
28 Jul 2025
Cases cited by artificial intelligence were hallucinatory premium icon
CRC v M Gunnarsson, Upper Tribunal (Tax and Chancery Chamber), 24 July 2025
28 Jul 2025
Inadequate evidence to support zero rating premium icon
Fisher Hirst Ltd (TC9526)
28 Jul 2025
Victim of fraud’s late appeal permitted premium icon
D Stoney (TC9572)
28 Jul 2025
Only or main residence relief applied to property sales premium icon
M Campbell (TC9585)
28 Jul 2025
Misunderstanding tax affairs was reasonable excuse premium icon
S Lamuth (TC9578)
21 Jul 2025
HMRC’s application to appeal denied premium icon
BGC Services Holdings LLP (TC9548)
21 Jul 2025
Delayed repayment provided reasonable excuse premium icon
ESC Studios Ltd (TC9554)
21 Jul 2025
Closure notices were correctly issued premium icon
A Armah (TC9571)
21 Jul 2025
Group relief was incorrectly obtained premium icon
Abbotsford Property Group Ltd and another (FTSTC 9)
21 Jul 2025
Conditions for business investment relief failed premium icon
B D’Angelin v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 July 2025
14 Jul 2025
Intra-group services are a single supply premium icon
JPMorgan Chase Bank NA v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 June 2025
14 Jul 2025
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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