Update of August 7, 2025
- Recent Tribunal Outcomes: Several appeals were allowed by the First-tier Tribunal, including cases involving Get a Drip Ltd, Global by Nature Ltd, and Ingliston Driving Experiences Ltd. HMRC is seeking permission to appeal in some of these cases.
- ⚖️ Escalation to Higher Courts: HMRC has been granted permission to appeal to the Court of Appeal in multiple cases, such as Bolt Services UK Ltd and Sintra Global INC & Parul Malde. Some appeals have reached the Supreme Court, including Hotel La Tour Ltd and Northumbria Healthcare NHS Foundation Trust.
- Mixed Results for HMRC: While HMRC succeeded in appeals like Elphysic Ltd and Innovative Bites Ltd, it faced dismissals in others, such as Colchester Institute Corporation and Yorkshire Agricultural Society.
Source gov.uk