APPEALS209CA89E-4112-4CDC-B8DB-D791CE3CF498

HMRC application to set aside barring order refused

Court of Appeal considers burden of proof in penalty appeals 

FTT grants HMRC’s costs application

Judicial review determining tax residency: K (oao R Houldsworth) v HMRC [2025] EWHC 2848 (Admin) (4 November) revisits an issue which many people might have thought had gone away: the extent to which the (former) IR20 booklet can be relied on when...

Permission to appeal: The background to Syngenta Holdings Ltd v HMRC [2025] UKUT 338 (TCC) (10 October) was that the FTT had rejected the company’s appeal against the assessments which HMRC had raised on the basis that the sole purpose of the company...