½Û×ÓÊÓÆµ

Tolley’s monthly tax case tracker

Produced by a Tolley Owner-Managed Businesses expert
Owner-Managed Businesses
Guidance

Tolley’s monthly tax case tracker

Produced by a Tolley Owner-Managed Businesses expert
Owner-Managed Businesses
Guidance
imgtext

This tax tracker tool displays the current status and most recent developments of direct tax cases being heard by the Upper Tribunal (UT), the Court of Appeal, the Court of Session, the Supreme Court and the EU Court of Justice as at 9 April 2025. It is updated on a rolling monthly basis.

The tracker is split into three parts:

  1. •

    Cases subject to an appeal

  2. •

    Cases potentially subject to an appeal, and

  3. •

    Finalised tax cases

Recent updates are shown in bold.

Cases subject to an appeal

This section of the tracker shows cases that are currently subject to an appeal.

Name of parties and citationCurrent status
A D Bly Groundworks and Civil Engineering Limited v HMRCCA/2024/001410; [2024] UKUT 104 (TCC); [2021] UKFTT 445 (TC)Subject: Corporation tax ― provision for pensions liabilities
Status
: Taxpayers’ appeal to the Court of Appeal scheduled to be heard by 19 September 2025
Background: The taxpayers were lead appellants in a group of appeals by companies who implemented a tax avoidance

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Powered by
  • 14 Apr 2025 06:20

Popular Articles

Relief for employee share schemes

Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not

14 Jul 2020 13:21 | Produced by Tolley Read more Read more

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more Read more

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more