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Full decision required before further appeal possible
C Blenkin (
TC9711
)
No advance in science or technology
M&C Educational Training Services Ltd (
TC9709
)
Closure notice does not apply loan charge
A Jack (
TC9705
)
Correction of output tax overpayment too late
Express Brands Ltd (
TC9689
)
Goodwill was not newly created
County Insurance Services Ltd (
TC9697
)
Annexe was viable as a single dwelling
N Rowe (
TC9700
)
No reasonable excuse for submitting late returns
Five Star (Development) Homes Ltd (
TC9668
)
Claimant was not self-employed
D Cotton (
TC9687
)
Mixed use rates apply to country estate
Executor of the estate of P Goudman-Peachey (
TC9691
)
Taxpayer’s behaviour was unreasonable
HMRC v Breen (
TC9693
)
Holiday pay was not part of regular salary
Letter Workshop Ltd (
TC9692
)
Nutella biscuits were not chocolate covered
Ferrero UK Ltd (
TC9654
)
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Supply of care or medical services was not exempt
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Winding-up order for avoidance scheme promoter
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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