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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 403

J & F Wilson Plumbing & Heating Ltd & Anor v Revenue and Customs (SELF-ASSESSMENT - discovery assessments - closure notices - penalties - whether there was a taxable source of funds from trade - whether source of cash was gambling)

J & F Wilson Plumbing & Heating Ltd & Anor v Revenue and Customs (SELF-ASSESSMENT - discovery assessments - closure notices - penalties - whether there was a taxable source of funds from trade - whether source of cash was gambling) [2026] UKFTT 403 (TC) (18 March 2026)

The tribunal allowed a tax appeal, finding that disputed cash deposits and vehicle payments were gambling winnings rather than undeclared trading income.

  • Self-assessment
  • Discovery assessments
  • Closure notices
  • Penalties
  • Taxable source of funds
  • Gambling income
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Tax law [2026] UKFTT 403 (TC)

J & F Wilson Plumbing & Heating Ltd & Anor v Revenue and Customs (SELF-ASSESSMENT - discovery assessments - closure notices - penalties - whether there was a taxable source of funds from trade - whether source of cash was gambling)

J & F Wilson Plumbing & Heating Ltd & Anor v Revenue and Customs (SELF-ASSESSMENT - discovery assessments - closure notices - penalties - whether there was a taxable source of funds from trade - whether source of cash was gambling) [2026] UKFTT 403 (TC) (18 March 2026)

The tribunal allowed an appeal against discovery assessments, closure notices and penalties after finding the disputed cash came from gambling winnings, not undeclared trading income.

  • Self-assessment
  • Discovery assessments
  • Closure notices
  • Penalties
  • Taxable source of funds
  • Gambling income
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Tax law [2026] UKFTT 321 (TC)

Newpier Charity Ltd v Revenue and Customs (CORPORATION TAX - Charity exemptions - non-charitable expenditure - whether payments are the repayment of a loan made to the charity)

Newpier Charity Ltd v Revenue and Customs (CORPORATION TAX - Charity exemptions - non-charitable expenditure - whether payments are the repayment of a loan made to the charity) [2026] UKFTT 321 (TC) (27 February 2026)

The Tribunal allowed Newpier Charity Limited’s appeal, finding payments in 2017 and 2019 were repayments of a loan and not non-charitable expenditure.

  • Corporation tax
  • Charity exemptions
  • Non-charitable expenditure
  • Loan repayment
  • Subrogation
  • Corporation-tax
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Tax law [2026] UKFTT 321

Newpier Charity Ltd v Revenue and Customs (CORPORATION TAX - Charity exemptions - non-charitable expenditure - whether payments are the repayment of a loan made to the charity)

Newpier Charity Ltd v Revenue and Customs (CORPORATION TAX - Charity exemptions - non-charitable expenditure - whether payments are the repayment of a loan made to the charity) [2026] UKFTT 321 (TC) (27 February 2026)

The Tribunal held that payments made by Newpier Charity Limited were repayments of a loan to Ambertown, so they were not non-charitable expenditure.

  • Corporation tax
  • Charity exemptions
  • Non-charitable expenditure
  • Loan repayment
  • Subrogation
  • Corporation-tax
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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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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.