Tolley tax case tracker

By Tolley in association with LexisPSL Tax
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The following Owner-Managed Businesses guidance note by Tolley in association with LexisPSL Tax provides comprehensive and up to date tax information covering:

  • Tolley tax case tracker
  • Current tax cases
  • Cases potentially subject to an appeal
  • Finalised tax cases

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 Supreme Court and the EU Court of Justice as at 7 June 2019. It is updated on a rolling monthly basis.

The tracker is split into three parts:

  • Current tax cases
  • Cases potentially subject to an appeal, and
  • Finalised tax cases

Recent updates are shown below in bold. All cases are subscription sensitive.

Current tax cases
Names of partiesCourt and citationSubjectCurrent status
Ackroyd (Christa) v HMRCUT/2018/0082 ; [2018] UKFTT 69 (TC)Employment taxes: Employment: intermediaries legislation (IR35)FTT dismissed the taxpayer’s appeal. Taxpayer appealed to UT. Hearing date: 1, 2 or 3 July 19
Aria Technology Ltd v HMRC

More on Appeals and case tracker: