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Tax cases

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Taxpayer’s challenge to penalties fails premium icon
Janet Bray Ltd (TC9277)
16 Sep 2024
Do related party rules apply? premium icon
Muller UK and Ireland Group LLP and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 September 2024
16 Sep 2024
Late application for fixed protection refused premium icon
Paul Haigh (TC9284)
16 Sep 2024
Claimant was not self-employed premium icon
Ali Sadiq Jaafar (TC9279)

04 Sep 2024
Taxpayers had no arguable grounds for appeal premium icon
Wired Orthodontics and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 August 2024 

04 Sep 2024
Sky rugby pundit’s hypothetical contract would have been one of employment premium icon
CRC v SL Barnes, Upper Tribunal (Tax and Chancery Chamber), 28 August 2024

04 Sep 2024
The personal service was made available to UK company premium icon
Bilfinger Salamis UK Ltd (TC9261)

03 Sep 2024
City sightseeing passes qualified as a multi-purpose voucher premium icon
Go City Ltd (TC9263)
28 Aug 2024
Redress payments are taxable premium icon
S Hackett; E Hackett (TC9267)

27 Aug 2024
Invalid reasons for decision not to exercise discretion premium icon
The King (on the application of) USB AG v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 August 2024

27 Aug 2024
Expenses were not deductible from workers' earnings premium icon
Mainpay Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 August 2024

23 Aug 2024
Notice of enquiry is out of time premium icon
A Dennison (TC9153)
23 Aug 2024
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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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