Esheria United Kingdom Case Law
Sign in
United Kingdom Source-linked decisions Coverage checked

United Kingdom Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
0 court collections
Last checked

Search and filter United Kingdom case law

Results update automatically as you type.

United Kingdom decisions

Decisions matching the current search

Clear filters
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
Read case analysis
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
Read case analysis
Tax law [2025] UKFTT 820 (TC)

Stenhouse v Revenue and Customs (INCOME TAX - late appeals against discovery assessments and information notice penalties)

Stenhouse v Revenue and Customs (INCOME TAX - late appeals against discovery assessments and information notice penalties) [2025] UKFTT 820 (TC) (03 July 2025)

The tribunal granted late appeals against discovery assessments but refused late appeals against information notice penalties, applying the Martland test to significant delay.

  • Discovery assessments
  • Information notice penalties
  • Late appeals
  • Statutory time limits
  • Carelessness in tax returns
  • Late-appeals
Read case analysis
Tax law [2024] UKFTT 826

Lowe v Revenue and Customs (INCOME TAX - discovery assessments for four tax years - issue relates to travel and subsistence expenses)

Lowe v Revenue and Customs (INCOME TAX - discovery assessments for four tax years - issue relates to travel and subsistence expenses) [2024] UKFTT 826 (TC) (12 September 2024)

The tribunal allowed an income tax appeal against discovery assessments, holding HMRC had not proved a valid discovery under section 29 TMA 1970.

  • Income tax
  • Discovery assessments
  • Travel and subsistence expenses
  • Burden of proof
  • Self-assessment
  • Carelessness in tax returns
Read case analysis
Tax law [2024] UKFTT 826 (TC)

Lowe v Revenue and Customs (INCOME TAX - discovery assessments for four tax years - issue relates to travel and subsistence expenses)

Lowe v Revenue and Customs (INCOME TAX - discovery assessments for four tax years - issue relates to travel and subsistence expenses) [2024] UKFTT 826 (TC) (12 September 2024)

The First-tier Tribunal allowed Julian Lowe’s appeal, finding HMRC had not proved a valid discovery assessment for four income tax years.

  • Income tax
  • Discovery assessments
  • Travel and subsistence expenses
  • Burden of proof
  • Self-assessment
  • Carelessness in tax returns
Read case analysis
Tax law [2024] UKFTT 787 (TC)

Janet Bray Ltd v Revenue and Customs (PAYE - determination and penalty - employee benefit trust contributions made via service provider)

Janet Bray Ltd v Revenue and Customs (PAYE - determination and penalty - employee benefit trust contributions made via service provider) [2024] UKFTT 787 (TC) (29 August 2024)

The tribunal dismissed Janet Bray Ltd’s appeal against PAYE determinations and penalties, holding the company had failed to take reasonable care in using an EBT scheme.

  • Paye determination
  • Penalty assessment
  • Employee benefit trust
  • Carelessness in tax returns
  • Time limits for assessment
  • Paye
Read case analysis
Tax law [2024] UKFTT 787

Janet Bray Ltd v Revenue and Customs (PAYE - determination and penalty - employee benefit trust contributions made via service provider)

Janet Bray Ltd v Revenue and Customs (PAYE - determination and penalty - employee benefit trust contributions made via service provider) [2024] UKFTT 787 (TC) (29 August 2024)

The Tribunal dismissed Janet Bray Ltd’s appeal against PAYE determinations and Schedule 24 penalties, finding the company acted carelessly in using an EBT scheme without proper tax advice.

  • Paye determination
  • Penalty for inaccurate returns
  • Employee benefit trust
  • Carelessness in tax returns
  • Time limits for assessment
  • Tax-law
Read case analysis
Tax law [2023] UKFTT 700

MAGIC CARPETS

MAGIC CARPETS (COMMERCIAL) LIMITED v Revenue & Customs (Income tax - determinations for Pay as You Earn income tax - whether determinations made in time) [2023] UKFTT 700 (TC) (01 August 2023)

The tribunal allowed Magic Carpets’ appeals, finding HMRC failed to prove careless loss of tax or careless inaccuracies in PAYE returns arising from an EBT loan scheme.

  • Paye determinations
  • Employee benefit trusts
  • Carelessness in tax returns
  • Penalties for inaccuracies
  • Time limits for tax assessments
  • Paye-determinations
Read case analysis
Tax law [2023] UKFTT 700 (TC)

MAGIC CARPETS

MAGIC CARPETS (COMMERCIAL) LIMITED v Revenue & Customs (Income tax - determinations for Pay as You Earn income tax - whether determinations made in time) [2023] UKFTT 700 (TC) (01 August 2023)

The tribunal allowed Magic Carpets’ appeals against PAYE determinations and a Schedule 24 penalty, finding HMRC had not proved careless conduct.

  • Paye income tax determinations
  • Time limits for tax assessments
  • Carelessness in tax returns
  • Penalties for inaccurate tax documents
  • Employee benefit trust schemes
  • Paye-determinations
Read case analysis
Tax law [2023] UKFTT 617 (TC)

Strachan v Revenue And Customs (INCOME TAX AND CAPITAL GAINS TAX - Appellant's domicile of origin)

Strachan v Revenue And Customs (INCOME TAX AND CAPITAL GAINS TAX - Appellant's domicile of origin) [2023] UKFTT 617 (TC) (05 July 2023)

The tribunal held that Mr Strachan remained domiciled in England, did not acquire a domicile of choice in Massachusetts, and succeeded only on the earliest years because HMRC failed to prove causation.

  • Domicile of origin
  • Domicile of choice
  • Discovery assessments
  • Carelessness in tax returns
  • Requirement to correct provisions
  • Tax-law
Read case analysis

About this LexChat collection

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.