½Û×ÓÊÓƵ

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 21 March 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

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 scheme, notified under DOTAS, to reduce their

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
  • 23 Mar 2025 22:20

Popular Articles

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more

Long service awards

Long service awardsEmployee recognition by an employer can be an important motivational tool, as well as having a positive effect on retention. Most employer awards made to an employee are treated as taxable earnings under ITEPA 2003, s 62 or as a benefit under ITEPA 2003, s 201 because they are

14 Jul 2020 12:11 | Produced by Tolley Read more Read more