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Tax law [2026] UKFTT 672

Beer Express Ltd v Revenue and Customs (CORPORATION TAX - research and development - whether the tests in the BEIS Guidelines had been met)

Beer Express Ltd v Revenue and Customs (CORPORATION TAX - research and development - whether the tests in the BEIS Guidelines had been met) [2026] UKFTT 672 (TC) (06 May 2026)

Beer Express Ltd’s appeal over corporation tax R&D relief was dismissed after the tribunal found insufficient evidence that its projects met the BEIS Guidelines.

  • Corporation tax
  • Research and development tax relief
  • Burden of proof
  • Beis guidelines
  • Competent professional evidence
  • Corporation-tax
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Tax law [2026] UKFTT 672 (TC)

Beer Express Ltd v Revenue and Customs (CORPORATION TAX - research and development - whether the tests in the BEIS Guidelines had been met)

Beer Express Ltd v Revenue and Customs (CORPORATION TAX - research and development - whether the tests in the BEIS Guidelines had been met) [2026] UKFTT 672 (TC) (06 May 2026)

The First-tier Tribunal dismissed Beer Express Ltd’s appeal against HMRC closure notices, finding the company had not proved its projects qualified for R&D tax relief.

  • Corporation tax
  • Research and development tax relief
  • Burden of proof
  • Beis guidelines
  • Competent professional evidence
  • Research-and-development-tax-relief
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Tax law [2026] UKFTT 614 (TC)

Chester Lettings Ltd v Revenue and Customs (CORPORATION TAX - closure notice issued pursuant to paragraph 32(1A) of Schedule 18 to the Finance Act 1998)

Chester Lettings Ltd v Revenue and Customs (CORPORATION TAX - closure notice issued pursuant to paragraph 32(1A) of Schedule 18 to the Finance Act 1998) [2026] UKFTT 614 (TC) (21 April 2026)

The First-tier Tribunal held that compensation for mis-sold IRHPs was taxable as income, not capital, and dismissed Chester Lettings Limited’s appeal.

  • Corporation tax
  • Loan relationships
  • Compensation payments
  • Mis-sold financial products
  • Taxable income vs capital receipts
  • Hmrc closure notices
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Tax law [2026] UKFTT 614

Chester Lettings Ltd v Revenue and Customs (CORPORATION TAX - closure notice issued pursuant to paragraph 32(1A) of Schedule 18 to the Finance Act 1998)

Chester Lettings Ltd v Revenue and Customs (CORPORATION TAX - closure notice issued pursuant to paragraph 32(1A) of Schedule 18 to the Finance Act 1998) [2026] UKFTT 614 (TC) (21 April 2026)

The tribunal dismissed Chester Lettings Limited’s appeal, holding that IRHP mis-selling compensation was taxable as income under the corporation tax loan relationships rules.

  • Corporation tax
  • Loan relationships
  • Compensation payments
  • Mis-selling of financial products
  • Taxation of redress payments
  • Corporation-tax
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Tax law [2026] UKFTT 483

Anston Investments Ltd v Revenue and Customs (CORPORATION TAX - relief claimed for donations to a charity)

Anston Investments Ltd v Revenue and Customs (CORPORATION TAX - relief claimed for donations to a charity) [2026] UKFTT 483 (TC) (30 March 2026)

The Tribunal held that donations to a charity were qualifying charitable donations and were not disqualified by section 193 CTA 2010. The discovery assessments also failed.

  • Corporation tax relief
  • Qualifying charitable donations
  • Discovery assessments
  • Associated transactions
  • Section 193 corporation tax act 2010
  • Section 450 corporation tax act 2010
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Tax law [2026] UKFTT 483 (TC)

Anston Investments Ltd v Revenue and Customs (CORPORATION TAX - relief claimed for donations to a charity)

Anston Investments Ltd v Revenue and Customs (CORPORATION TAX - relief claimed for donations to a charity) [2026] UKFTT 483 (TC) (30 March 2026)

The tribunal allowed Anston Investments’ appeal, holding that donations to its charity were qualifying charitable donations and not disqualified by section 193 CTA 2010.

  • Corporation tax relief
  • Qualifying charitable donations
  • Discovery assessments
  • Associated acquisitions
  • Definition of control
  • Carelessness in tax returns
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Tax law [2025] UKFTT 1606

Ripe Ltd v Revenue and Customs (Corporation tax - whether the appellant acquired an intangible fixed asset under the legislation)

Ripe Ltd v Revenue and Customs (Corporation tax - whether the appellant acquired an intangible fixed asset under the legislation) [2025] UKFTT 1606 (TC) (18 December 2025)

The Tribunal held that Ripe Ltd acquired an intangible fixed asset in the form of a licence to use client-related data and allowed amortisation deductions; HMRC’s discovery assessments failed in part.

  • Corporation tax
  • Intangible fixed assets
  • Goodwill
  • Discovery assessments
  • Amortisation
  • Partnership law
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Tax law [2025] UKFTT 1606 (TC)

Ripe Ltd v Revenue and Customs (Corporation tax - whether the appellant acquired an intangible fixed asset under the legislation)

Ripe Ltd v Revenue and Customs (Corporation tax - whether the appellant acquired an intangible fixed asset under the legislation) [2025] UKFTT 1606 (TC) (18 December 2025)

The tribunal allowed Ripe Ltd’s appeal, holding it had acquired an intangible fixed asset and was entitled to amortisation relief; HMRC’s discovery assessments failed.

  • Corporation tax
  • Intangible fixed assets
  • Discovery assessments
  • Goodwill
  • Accounting standards
  • Corporation-tax
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Tax law [2025] UKFTT 1506 (TC)

M&C Educational Training Services Ltd v Revenue and Customs (Corporation tax - appeal against denial of research and development allowances/credits)

M&C Educational Training Services Ltd v Revenue and Customs (Corporation tax - appeal against denial of research and development allowances/credits) [2025] UKFTT 1506 (TC) (04 December 2025)

The tribunal dismissed an appeal by M&C Educational Training Services Ltd, holding that its metallurgy teaching and e-learning work did not qualify as R&D for tax relief.

  • Corporation tax
  • Research and development tax relief
  • Tax credits
  • Hmrc closure notices
  • Corporation-tax
  • Research-and-development-relief
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Tax law [2025] UKFTT 1440

County Insurance Services Ltd v Revenue and Customs (CORPORATION TAX - Intangible Fixed Assets - Amortisation of goodwill)

County Insurance Services Ltd v Revenue and Customs (CORPORATION TAX - Intangible Fixed Assets - Amortisation of goodwill) [2025] UKFTT 1440 (TC) (24 November 2025)

The tribunal held that the partnership business carried on before 1 April 2002 continued through later changes, so the goodwill was pre-2002 and amortisation relief failed.

  • Corporation tax
  • Intangible fixed assets
  • Goodwill amortisation
  • Business succession
  • Corporation-tax
  • Intangible-fixed-assets
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United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.