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Tax cases

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Employees were not on a fixed rate premium icon
Complete Solutions Europe Ltd (TC9642)
29 Sep 2025
Late registration penalty was appropriate premium icon
A Mathews trading as Coast & Country (TC9647)
29 Sep 2025
Tribunal rules that HMRC’s chance of success is not fanciful premium icon
S McMahon (TC9623)
22 Sep 2025
HMRC’s refusal to repay was unreasonable premium icon
The King (on the application of Hotel Beds UK Ltd) v CRC, High Court (Administrative Division), 9 September 2025
22 Sep 2025
Sponsorship payments were taxable as profits premium icon
P Collingwood (TC9624)
22 Sep 2025
Employer liability to include previous figures on worksheet premium icon
Fieldworkhub Ltd (TC9634)
22 Sep 2025
No excuse for submitting late returns premium icon
P Mbomi (TC9636)
22 Sep 2025
Call to Child Benefit Office was notice of liability premium icon
G Zefi (TC9631)
16 Sep 2025
Intra-group fees are liable to VAT premium icon
The Prudential Assurance Company Ltd v CRC, Supreme Court, 11 September 2025
16 Sep 2025
Reasonable excuse for late VAT payment premium icon
MBP Europe Ltd (TC9528)
16 Sep 2025
Weak grounds for a late appeal premium icon
I Smicle-Thompson (TC9622)
16 Sep 2025
Hallway should be considered communal premium icon
M Berrell and R Thomas (TC9626)
16 Sep 2025
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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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