Concise, practitioner-written summaries of new transfer-pricing and international-tax decisions.
Click a highlighted country to filter the cases below.
United Kingdom
CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT/2025/000096 Citation: [2026] UKUT 00342 (TCC) Applicant:…
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Belgium
This case concerns a request for a preliminary ruling from the Hof van Cassatie (Belgium) on the interpretation of Articles 14, 19, 24, 29…
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Austria
This case concerns a request for a preliminary ruling from the Verwaltungsgerichtshof (Supreme Administrative Court, Austria), made by…
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United States
This is a procedural order in a deficiency case concerning section 482. The Commissioner determined to increase Airbnb's income by…
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United Kingdom
This decision concerns an application by HMRC under Rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009…
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United Kingdom
This appeal concerned Notices of Requirement (NORs) issued by HMRC on 13 June 2025 requiring Precision Fabrications Andover Ltd and its two…
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Kenya
The Tribunal considered a preliminary objection raised by the Commissioner of Domestic Taxes against an appeal filed by Utumishi Ventures…
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Kenya
Ocean Network Express Kenya Limited, a VAT-registered container shipping agent acting for Ocean Network Express PTE Ltd of Singapore,…
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Kenya
The Tribunal heard an appeal by Erastus Wandeto Mathenge, a person living with disability, against a decision of the Commissioner of…
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Kenya
The Tribunal considered an appeal by Inter County Accident Assessors Limited against an objection decision of the Commissioner of Domestic…
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Kenya
The Appellant, a company providing plumbing, construction and general contracting services, was audited by the Respondent for the period…
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Kenya
The Tribunal considered an appeal by Haque & Sons Investment Limited against additional VAT and Income Tax assessments raised by the…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal Tax and Chancery Chamber Case number: UT/2024/000135 Citation: [2026] UKUT 00335 (TCC) Applicant:…
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United Kingdom
This decision concerns applications by Tomi's Restaurant Limited and Mr Richard Odiase for permission to bring out-of-time appeals against…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 10001 Citation: [2026] UKFTT 01252 (TC) Applicant: Luxurico Ltd…
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United Kingdom
Pertemps Limited appealed against two HMRC decisions, dated 2 and 9 January 2025, imposing late payment penalties of £115,741.02 and…
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United Kingdom
This is a decision on the reconsideration of an application for permission to appeal to the Upper Tribunal (Tax and Chancery Chamber). Mr…
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United Kingdom
This decision concerns two applications by Mr Colin Sagar for costs under rule 10 of the Tribunal Procedure (First-tier Tribunal) (Tax…
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United Kingdom
CASE INFORMATION Court: First-tier Tribunal, Tax Chamber Case number: TC 10000 (Appeal reference: TC/2024/02554) Citation: [2026] UKFTT…
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United Kingdom
Mr Lyden applied to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal against a First-tier Tribunal (Tax Chamber)…
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United Kingdom
This appeal concerned the allocation of taxing rights between the United Kingdom and the Isle of Man over profits made by Knights…
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United Kingdom
This decision concerns an application by HMRC to stay proceedings, or suspend existing directions, in Mr Hall's appeal against a joint and…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal at Nairobi Case number: TATMISC NO E033 OF 2026 Citation: Falari Enterprises Limited v…
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Kenya
This is a Ruling of the Tax Appeals Tribunal at Nairobi on a Notice of Motion dated 30th July 2026 filed by Diesel Care Limited, seeking…
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United Kingdom
This decision concerns an application by JST (UK) Limited for permission to appeal out of time against a closure notice issued by HMRC on…
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United Kingdom
This decision concerns an application by HMRC for costs under rule 10(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber)…
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United Kingdom
This decision concerns an application by HMRC to strike out Paul McGuire's appeal under Rule 8 of the Tribunal Procedure (First-tier…
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United Kingdom
This appeal concerned claims made by Mustafa Barak, trading as Moulin Rouge Fish and Chips, under the Eat Out to Help Out Scheme (EOHOS) in…
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Kenya
The Tribunal considered an appeal by Wiocc Services Kenya Limited against the Commissioner's rejection of VAT refund claims for the periods…
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Kenya
The Tax Appeals Tribunal at Nairobi heard an appeal by the estate of the late Josiah Muli Wambua against the Commissioner of Legal Services…
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Kenya
Urgent Cargo Logistics Limited, a clearing and forwarding agent, procured various Customs Security Bonds from the Commissioner for Customs…
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Kenya
The Tax Appeals Tribunal at Nairobi heard an appeal by Cedar Marketing and Communications Limited against a VAT additional assessment…
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United Kingdom
This is an appeal from a decision of the First-tier Tribunal (Tax Chamber), published as Eurolaser IT Limited v HMRC [2025] UKFTT 405 (TC)…
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United Kingdom
This is an appeal under section 83(1)(a) of the Value Added Tax Act 1994 against HMRC's decision to register Shahid Hussain for VAT with…
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United Kingdom
This appeal concerned discovery assessments for capital gains tax and income tax issued to Mr and Mrs Anderson under s 29 Taxes Management…
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TP Netherlands
CASE INFORMATION Court: Gerechtshof Amsterdam (Amsterdam Court of Appeal) Case number: 25/2006 Citation: ECLI:NL:GHAMS:2026:2322 Applicant:…
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United Kingdom
This decision concerns an application by Sanjaykumar Vadera to reinstate an appeal under Rule 8(5)(a) of the Tribunal Procedure (First-tier…
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United Kingdom
This appeal concerned a Personal Liability Notice (PLN) issued to Aqsa Khan, sole director of Best Buy Scot Limited ("Best Buy"), making…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal at Nairobi Case number: Tax Appeal No. E1474 of 2025 Citation: University of Washington Global…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal at Nairobi Case number: Tax Appeal No. E1251 of 2025 Citation: Ranen Ochuna Medical Centre v…
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Kenya
The Tribunal at Nairobi heard an appeal by Pirmohammed Enterprises Limited against a decision of the Commissioner of Legal Services & Board…
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Kenya
The Appellant, a sole proprietor operating a law firm, was audited by the Respondent, resulting in notices of assessment for VAT and…
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Kenya
The Tribunal considered an appeal by Mseky Holdings Limited against additional VAT assessments issued by the Respondent, which disallowed…
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Kenya
The Tax Appeals Tribunal at Nairobi heard an appeal by Jilk Construction Company Limited against an objection decision of the Commissioner…
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Kenya
The Tribunal considered an appeal by Harley Berry Limited against a VAT assessment confirmed by the Commissioner of Domestic Taxes. The…
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Kenya
The Appellant, Chairmania Events Limited, is a company involved in events organisation and support. The Respondent investigated the…
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Kenya
The Applicant filed a Notice of Motion dated 15th June 2026 seeking leave to file fresh documents in support of its appeal against the…
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Australia
This is a decision of the Federal Court of Australia arising from an application by a liquidator against the first and fifth defendants…
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United Kingdom
This case concerned an application by Mr Robin Houldsworth to stay his tax appeal before the First-tier Tribunal pending the outcome of a…
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United Kingdom
This case concerns four appellants who each sold shares in Highland Holdings Limited (HHL) on 2 June 2016, following exercise of an option…
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United Kingdom
This is a decision of the First-tier Tribunal (Tax Chamber) on an application by the Appellant, Richard Alderson, to reinstate his appeal…
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United Kingdom
HMRC issued Mr Gill with a Personal Liability Notice (PLN) of £1,825,818.08, later reduced to £1,781,474.60, for VAT periods 01/15 to…
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Australia
Global Management NSW Pty Ltd was wound up in insolvency by a Registrar's orders of 1 October 2025, on the application of the Deputy…
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United Kingdom
This decision concerns an application by Ms Shahada Rahman Joli for permission to bring a late appeal against a Personal Liability Notice…
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United Kingdom
This appeal concerned Michael King's entitlement to Seafarers' Earnings Deduction (SED) for the tax years ending 5 April 2020, 2021, and…
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TP India
This is a common order of the Income Tax Appellate Tribunal, Delhi, disposing of two appeals filed by Samsung India Electronics Pvt. Ltd.…
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TP India
The appellant, Pr. Commissioner of Income Tax, Delhi-7, filed two appeals under Section 260A of the Income Tax Act, 1961, challenging the…
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Australia
CASE INFORMATION Court: Federal Court of Australia Case number: QUD 17 of 2026 Citation: Lewis v Commissioner of Taxation (Amendment…
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Australia
This judgment concerns an interlocutory application by the applicant, Sergio Peter Laureti, for summary judgment against the Commissioner…
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Kenya
The Appellant, a medical practitioner, was issued additional income tax assessments for 2019 to 2022 amounting to Kshs 27,711,162 following…
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Kenya
The Tax Appeals Tribunal at Nairobi determined an appeal by Yarde Park Lounge Limited against an Objection Decision issued by the…
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Kenya
This is a tax appeal before the Tax Appeals Tribunal at Nairobi concerning the correct customs tariff classification of an imported heat…
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Kenya
CASE INFORMATION Court: THE TAX APPEALS TRIBUNAL AT NAIROBI Case number: TAX APPEAL NO. E033 OF 2025 Citation: Sonko v Commissioner of…
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Kenya
This is a ruling on a Notice of Motion by Panafrican Centre for Strategic Dev. Ltd. seeking orders restraining the Commissioner Micro &…
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Kenya
The Appellant, a construction company, was issued additional VAT and income tax assessments on 29th January 2024 totalling Kshs…
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Kenya
Maxam Limited, an importer and distributor of alcoholic beverages, appealed against a decision of the Commissioner for Customs & Border…
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Kenya
The Appellant, a SACCO registered under the Cooperative Societies Act and licensed by SASRA, was audited by the Respondent, resulting in an…
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Kenya
The Appellant, a savings and credit cooperative society (SACCO), appealed against a Commissioner of Domestic Taxes objection decision dated…
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Kenya
This is a ruling of the Tax Appeals Tribunal at Nairobi on a Notice of Motion filed by Guliyes Group Ltd, under a Certificate of Urgency,…
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Kenya
Grayan Investments Limited, a construction company, appealed against an Objection Decision of the Commissioner for Domestic Taxes dated…
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Kenya
The Tribunal considered an appeal by Farmers Choice Ltd against the Commissioner of Customs & Border Control concerning the…
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Kenya
This is a ruling on a Notice of Motion dated 6th June 2026 by which the Applicant sought extension of time to file a Notice of Appeal,…
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Kenya
This appeal concerned a demand for Excise Duty and Value Added Tax issued by the Commissioner of Domestic Taxes against Alufacade Kenya…
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Kenya
This is a ruling on a Notice of Motion dated 25th June, 2026 brought by the Applicant, Msallam Said Ali, seeking an extension of time to…
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United Kingdom
This is an appeal by FB Shipping Limited and FC Shipping Limited (the Appellants) against a decision of the First-tier Tribunal (FTT)…
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United Kingdom
This is an appeal against a decision of the First-tier Tribunal (FTT) released on 16 September 2024, which dismissed the Appellants'…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber) on applications for permission to appeal against a First-tier Tribunal…
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Australia
This is an appeal under s 172 of the Administrative Review Tribunal Act 2024 (Cth) from a decision of the Administrative Review Tribunal…
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United Kingdom
This decision concerns six related VAT appeals arising from an HMRC investigation into three connected companies, one of which was the…
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United Kingdom
CASE INFORMATION Court: First-tier Tribunal, Tax Chamber Case number: TC 09978 Citation: [2026] UKFTT 01137 (TC) Applicant: Tanglewood Care…
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United Kingdom
This is an application by Visu Tech Limited for permission to bring a late appeal against assessments totalling £36,035.84 issued by HMRC…
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United Kingdom
This appeal concerned Gary Quillan, sole director and owner of BOH Investments Ltd (BOH), which went into creditors' voluntary liquidation…
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United States
CASE INFORMATION Court: United States Tax Court Case number: Docket No. 10099-20 Citation: 167 T.C. No. 8 Applicant: SIH Partners LLLP,…
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United Kingdom
This appeal concerned the Stamp Duty Land Tax (SDLT) treatment of the Appellant's acquisition of a property known as 'Great Oak', Prowse…
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United Kingdom
Mr Bates appealed against a discovery assessment of £20,716.40 issued on 18 October 2013 for the tax year 2010-11 (1). HMRC's case was that…
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United Kingdom
This is an appeal by Tapi Carpets Limited against VAT assessments raised by HMRC totalling £13,555,315, covering quarterly VAT accounting…
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United Kingdom
This appeal concerned an Excise & Customs Civil Evasion Penalty of £22,297.00 issued to Andrew Burridge on 11 April 2025 and upheld on…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber) on reconsideration, following an oral hearing, of an application by…
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United States
CASE INFORMATION Court: United States Tax Court Case number: Docket No. 19040-23 Citation: 167 T.C. No. 7 Applicant: Big Apple Tompkins…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal at Nairobi Case number: Tax Appeal No E10 of 2026 Citation: [2026] KETAT 311 (KLR) Applicant:…
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Kenya
This is a decision of the Tax Appeals Tribunal at Nairobi in an appeal by Lalji Vishram Hiram against the Commissioner of Customs and…
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Kenya
Hapag-Lloyd Kenya Limited, a shipping agent for the German shipping line Hapag-Lloyd AG, applied on 21st November 2025 for a refund of VAT…
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Kenya
The Tax Appeals Tribunal at Nairobi heard an appeal by Golda Technologies Limited against the Commissioner for Domestic Taxes concerning…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal at Nairobi Case number: TAT No. E278 of 2025 Citation: Docol Construction Rehabilitation &…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal at Nairobi Case number: TAT APPEAL NO E044 OF 2026 Citation: Al-Khair Foundation v…
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United Kingdom
This is an appeal against an assessment of excise duty in the sum of £279,728.00 arising from the seizure of 1,333.5 kg of hand rolling…
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United Kingdom
CASE INFORMATION Court: First-tier Tribunal (Tax Chamber) Case number: TC 09971 Citation: [2026] UKFTT 01111 (TC) Applicant: Property 118…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09972 Citation: [2026] UKFTT 01112 (TC) Applicant: Mark Gadsden…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT/2025/000120 Citation: [2026] UKUT 00289 (TCC) Applicant:…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber) on a renewed application by Parvaiz Akhtar for permission to appeal…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09969 Citation: [2026] UKFTT 01108 (TC) Applicant: Cogefin…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber) on an application by BriceAmery Capital Ltd (BCL) for costs of…
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United Kingdom
This case concerns an appeal by Westbury Collections Ltd against VAT default surcharges imposed under section 59 of the Value Added Tax Act…
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United Kingdom
This case concerned an appeal by Gagajoo Gardens & Landscapes Limited against VAT default surcharges totalling £4,525.52 and Schedule 26…
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United Kingdom
This is an appeal against a decision of the First-tier Tribunal (Tax Chamber) released on 24 October 2024, which found that shares in…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber) on KNR Flooring Ltd's renewed application for permission to appeal…
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TP Bulgaria
The Supreme Administrative Court, Eighth Division, dismissed a cassation appeal by 'КАМЕНИЦА' АД against a judgment of the Administrative…
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United Kingdom
Dr John Reynolds appealed against High Income Child Benefit Charge (HICBC) discovery assessments and related penalties for the tax years…
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United Kingdom
This appeal concerned Perenco UK Limited's (PUK) claim to 100% first-year capital allowances under the Capital Allowances Act 2001 (CAA…
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United Kingdom
This is an appeal against a decision of the First-tier Tribunal (FTT) in Richard Warner v HMRC [2023] UKFTT 751 (TC), which struck out Mr…
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Kenya
The Tax Appeals Tribunal at Nairobi considered an appeal by Latasha Printers Limited against Kenya Revenue Authority arising from…
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Kenya
This is a decision of the Tax Appeals Tribunal at Nairobi concerning an appeal by Mediheal Town Clinic Eldoret Limited against a…
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Kenya
Diesel Care Limited, a private limited company in the motor vehicle spare parts and construction sector, appealed against a decision of the…
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Kenya
The Tribunal considered an appeal by Bluestream Investment Company Limited against a decision of the Commissioner of Domestic Taxes…
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Kenya
This is a decision of the Tax Appeals Tribunal at Nairobi in an appeal by Transfleet (EPZ) Limited against an Agency Notice issued by the…
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Kenya
The Tribunal considered an appeal by Nextgen Mall Management Company Limited against an objection decision dated 2nd December 2025, which…
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Kenya
The Tax Appeals Tribunal at Nairobi heard an appeal by Mt Longonot Medical Services Limited against a default Income Tax Company assessment…
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Kenya
The Appellant, an individual seconded to the Judiciary of South Sudan under an intergovernmental arrangement coordinated by the Kenya-South…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal at Nairobi Case number: Tax Appeal E423 of 2025 Citation: Hirani v Commissioner for…
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Kenya
The Appellant, Alexander Hans Doll, was Managing Director of Dow Chemical East Africa Ltd during the 2019 year of income (paragraph 1). He…
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Kenya
The Appellant, a company supplying solar home systems on pay plan arrangements, was audited by the Respondent for the period 2018 to 2022…
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Kenya
The Applicant filed a Notice of Motion dated 17th June 2026 seeking leave to file an appeal out of time against the Respondent's objection…
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Kenya
This is a ruling on a Notice of Motion Application dated 16th May 2026, brought under certificate of urgency, by Easton Petroleum Limited…
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United Kingdom
This is an appeal by HMRC against a decision of the First-tier Tribunal (Tax Chamber) released on 10 April 2025 ([2025] UKFTT 00416 (TC)),…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER, Birmingham Case number: TC 09964; Appeal references TC/2022/13413, TC/2023/00208,…
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Kenya
The Appellant, a sole proprietor who collects and resells drums sourced from informal traders, appealed against a VAT additional assessment…
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Kenya
The Appellant, a clearing and forwarding company, appealed against a Review Decision of the Respondent dated 18th August 2025, which upheld…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT-2024-000009, UT-2024-000010 Citation: [2026] UKUT 00281…
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United States
The United States Tax Court decided cross-motions for partial summary judgment concerning consolidated net operating loss (CNOL) deductions…
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United Kingdom
This decision concerns a set of procedural applications made by iHeat.me Ltd (the Appellant) in its appeal against HMRC's closure notice…
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TP Luxembourg
CASE INFORMATION Court: Cour administrative (Administrative Court, Grand-Duchy of Luxembourg) Case number: 53194C Citation:…
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United Kingdom
This decision concerns an application by HMRC to strike out parts of an appeal brought by Scott Knight against a closure notice issued on 5…
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United Kingdom
This appeal concerned a Civil Evasion Penalty of £27,024, comprising a customs CEP of £5,817.00 and an excise CEP of £21,207.00, issued by…
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South Africa
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Pretoria Case number: 149944/26 Applicant: Reload Aquarius Shipping…
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Australia
This is a default judgment given by Hespe J in the Federal Court of Australia, Northern Territory Registry, against the second respondent,…
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Kenya
Bericap East Africa Limited, a manufacturer of plastic closures, appealed against a Kenya Revenue Authority demand for Kshs 3,709,485.00 in…
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United Kingdom
This is an appeal to the Upper Tribunal (Tax and Chancery Chamber) against a First-tier Tribunal (Tax Chamber) decision issued on 30 June…
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Kenya
The Appellant, Extramile Company Limited, appealed against additional tax assessments totalling Ksh 207,028,556.00 raised by the…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal Case number: TATC/E1163/2025 Citation: [2026] KETAT 255 (KLR) Applicant: Challenge Impex…
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Kenya
Ashut Plastics Limited, a manufacturer of plastic packaging products, appealed against a decision of the Kenya Revenue Authority…
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Kenya
Teekay Limited appealed against additional income tax assessments issued by the Kenya Revenue Authority dated 30th September 2024 for the…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal Case number: TATC/E1384/2025 Citation: Pamwhite Limited v Commissioner of Domestic Taxes…
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Kenya
The Tribunal considered an appeal by a rental property taxpayer against Monthly Rental Income tax assessments for the periods 2019, 2020,…
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Kenya
The Appellant, a sole proprietor collecting and reselling drums sourced from informal traders, was assessed for additional income tax (Kshs…
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Kenya
The Tribunal considered an appeal by Canon Chemicals Limited against a Review Decision of the Kenya Revenue Authority dated 5th December…
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Australia
CASE INFORMATION Court: Federal Court of Australia Case number: NSD 104 of 2025 Citation: [2026] FCA 935 Applicant: Evolution Mining…
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Australia
CASE INFORMATION Court: Federal Court of Australia Case number: NSD 790 of 2023 Citation: [2026] FCA 930 Applicant: Damien Hadzic…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber) reconsidering, at an oral hearing, an application by Mr Ketan Patel for…
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United Kingdom
B&M Retail Limited appealed against a penalty of £1,172,340.94 imposed under paragraph 4 of Schedule 41 to the Finance Act 2008 for…
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United Kingdom
This decision concerns an application by David Morgan to reinstate his appeal against a Personal Liability Notice (PLN) issued by HMRC,…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09958 Citation: [2026] UKFTT 01061 (TC) Applicant: Foy Wealth…
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Luxembourg
The Court of Justice (First Chamber) answered a request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg…
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Kenya
This is a Ruling of the Tax Appeals Tribunal on a Notice of Motion filed by the Applicant, Murang'a County Government, seeking leave to…
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Denmark
CASE INFORMATION Court: General Court (Second Chamber, sitting with five Judges) Case number: T-268/25 Applicant: Sampension Livsforsikring…
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European Union
CASE INFORMATION Court: General Court (Second Chamber, sitting with five Judges) Case number: T-562/25 Applicant: XXX Respondent:…
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United States
This case came before the United States Tax Court on the petitioner's Motion for Summary Judgment and the respondent's Cross-Motion for…
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United States
CASE INFORMATION Court: United States Tax Court Case number: Docket No. 637-23 Citation: 167 T.C. No. 4 Applicant: Piton Holdings, LLC,…
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Australia
Little Monster Productions Pty Ltd (LMP) sought review of a Producer Offset Final Certificate issued by Screen Australia under Division 376…
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United States
The Internal Revenue Service determined a deficiency of $11,423 in the Eilers' income tax for 2019. The dispute concerned whether the…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal at Nairobi Case number: Tax Appeal No. E1494 of 2025 Citation: D.T. Dobie and Company (K) Ltd…
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Kenya
The Tribunal considered an appeal by Wamuri Limited, a company letting residential units, against the Commissioner's Objection Decision…
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Kenya
The Tribunal considered whether the Commissioner was justified in confirming the assessments in its objection decision dated 15th August…
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Kenya
The Tribunal considered an appeal by Rohto Mentholatum (Kenya) Limited against a Review decision dated 30th October 2025 in which the…
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Kenya
The Appellant, Pollen Limited, produces vegetable seeds for export and provides research and development services to non-resident companies…
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Kenya
The Appellant/Applicant, Equator Bottlers Limited, filed a Notice of Motion dated 23rd March 2026 and filed on 24th March 2026 seeking a…
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Kenya
The Appellant, a licensed bank, challenged a Corporation tax assessment for the year of income 2019 issued by the Respondent, which…
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Australia
This is an appeal by the Department of Education (representing the State of Victoria) against a decision of the Commissioner of Taxation…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09957 Citation: [2026] UKFTT 01038 (TC) Applicant: Harlequin…
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United Kingdom
This case concerns an appeal by Mr Peter Reed against a discovery assessment issued by HMRC on 20 March 2019, later varied, charging an…
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European Union
The European Commission appealed against the judgment of the General Court of 24 January 2024 (T-409/21), which had annulled Commission…
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United Kingdom
The Appellant, Eillish Kwai, appealed against five discovery assessments issued under section 29 of the Taxes Management Act 1970 (TMA),…
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United Kingdom
Mr Pankaj Kothari appealed against a late payment penalty of £12,047 charged under Schedule 56 of the Finance Act 2009 in respect of late…
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United Kingdom
The hearing took place by video using Microsoft Teams and was held in public [1]. The Tribunal delivered its decision orally at the end of…
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Austria
This is a request for a preliminary ruling under Article 267 TFEU from the Bundesfinanzgericht (Federal Finance Court, Austria), made by…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber) on an application by Kashif Javaid for permission to appeal against the…
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United Kingdom
This case concerned an application by RH Independent Healthcare Limited ("the Appellant") for permission to notify an appeal to the…
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United Kingdom
This decision concerns an application by Jonathan Gwynne to reinstate his appeal, which had been automatically struck out on 25 November…
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European Union
Ryanair DAC brought an action under Article 263 TFEU seeking annulment of Commission Decision C(2024) 2339 final of 15 April 2024…
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European Union
CASE INFORMATION Court: General Court (Third Chamber) Case number: T-268/21 RENV Applicant: Ryanair DAC Respondent: European Commission…
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Greece
CASE INFORMATION Court: General Court (Fifth Chamber, sitting with five Judges) Case number: T-356/25 Applicant: AY Respondent: Anexartiti…
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Poland
The General Court answered a request for a preliminary ruling from the Naczelny Sąd Administracyjny (Supreme Administrative Court, Poland).…
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United States
The petitioner, Hough Beck & Baird, Inc., timely filed its Form 941 for the first quarter of 2021 and reported and paid employment tax of…
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Kenya
The Tribunal heard an appeal by Sanpac Africa Limited against Kenya Revenue Authority's review decision reclassifying imported in-mould…
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Australia
This is a costs judgment following the substantive decision in Shell Energy Holdings Australia Limited v Commissioner of Taxation [2026]…
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United Kingdom
HMRC appealed against the decision of the First-tier Tribunal (FTT) in Align Technology Switzerland GmbH and Align Technology BV v HMRC…
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United Kingdom
This is an appeal by NHS Ayrshire and Arran Health Board against a decision of the First-tier Tribunal (Tax Chamber) released on 1 May…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber), given by Judge Thomas Scott, following an oral hearing to reconsider…
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United Kingdom
This appeal concerned late filing penalties imposed by HMRC on Daniel Monaghan in respect of his 2019/2020 self-assessment tax return (1).…
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Kenya
Ladybird Advertising Limited appealed against additional VAT and Income Tax assessments issued by the Kenya Revenue Authority on 17th…
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Kenya
The Tribunal considered an appeal by Twin Craft Electrical Services Limited against additional VAT assessments raised by the Kenya Revenue…
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Kenya
The Appellant, a steel manufacturer, applied for a refund of withholding VAT (WHVAT) of Kshs 13,453,254 for the tax period March 2025,…
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Kenya
The Appellant, a private limited company in the construction industry, appealed against an Objection Decision of the Kenya Revenue…
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Kenya
The Appellant, Mekelo Company Limited, appealed against the Respondent's decision of 24th June 2025 rejecting its application for extension…
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Kenya
This case concerns an appeal by Consolidated Bank of Kenya Limited against the Kenya Revenue Authority's Objection Decision dated 18th…
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South Africa
CASE INFORMATION Court: High Court of South Africa, Western Cape Division, Cape Town Case number: 2025-209746 Citation: Ocean Ark Shipping…
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United Kingdom
This is a decision on an application for permission to appeal to the Upper Tribunal (Tax and Chancery) Chamber. Mr Cenkci sought permission…
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Kenya
The Appellant, a limited liability company, appealed against a tariff ruling of the Respondent that reclassified imported solid-state…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal Case number: TATC/E847/2025 Citation: Mountain View General Contractors Ltd v Kenya Revenue…
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Kenya
The Appellant, a company selling alcoholic beverages, appealed against a Kenya Revenue Authority objection decision dated 14th July 2025…
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Kenya
This is a decision of the Tax Appeals Tribunal at Nairobi concerning VAT default assessments issued against Silver Building Works and…
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Kenya
The Tribunal considered an appeal by International Cancer Institute Limited against an objection decision of the Kenya Revenue Authority…
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Kenya
Alphastone Limited, a sugar importer and trader, appealed against a demand notice and subsequent objection decision issued by the Kenya…
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Australia
CASE INFORMATION Court: Federal Court of Australia Case number: QUD 392 of 2025; QUD 393 of 2025; QUD 394 of 2025 Citation: Ostwald v…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09947 Citation: [2026] UKFTT 01006 (TC) Applicant: Vasile Cerchez…
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United Kingdom
Mr Anderson appealed against a discovery assessment for 2008-09 (£15,616.60), a discovery assessment for 2009-10 (£14,905.80, as varied on…
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Kenya
The Appellant, a company incorporated in Kenya that owns property yielding rental income, appealed against an Objection Decision dated 25th…
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Kenya
The Appellant, Kirima and Sons Limited, a company in the real estate industry, appealed against the Respondent's objection decision dated 8…
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Kenya
The Tax Appeals Tribunal heard an appeal by Kings Mabati Company Limited against a review decision of the Commissioner of Customs and…
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Kenya
The Appellant, Agriflora Kenya Limited, appealed against the Respondent's decision, communicated on 11 August 2025, rejecting its income…
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Kenya
The Tax Appeals Tribunal heard an appeal by Acceler Global Logistics Limited against a review decision of the Commissioner, Investigation &…
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TP Canada
CASE INFORMATION Court: Federal Court Case number: T-2545-25 Citation: 2026 FC 895 Applicant: LG Electronics Canada Inc. Respondent:…
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United States
Keysight Technologies, Inc. & Subsidiaries sought refunds for the 2020, 2021 and 2022 tax years, arguing it was entitled to a Section 197…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber), following an oral hearing, reconsidering an application by 1st…
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United Kingdom
Najat Hamasala applied to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal against a First-tier Tribunal (Tax…
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United Kingdom
This is a decision on an application for permission to make a late appeal against Assessments raised under s 29 of the Taxes Management Act…
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United Kingdom
The Appellants, Mr Matthew Lambourne and Mrs Sarah Lambourne, purchased a house and surrounding land in East Sussex (the "Property") on 12…
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United Kingdom
This appeal concerned a Notice of Determination issued by HMRC dated 14 September 2020, under which the Appellant, Mr John McIlhone, was…
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United Kingdom
The Tribunal heard an appeal by Plat UK Limited, a VAT registered company selling luxury goods such as designer handbags to consumers in…
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United Kingdom
This is a decision on costs following the Tribunal's substantive decision in [2025] UKFTT 902 (TC), in which the Appellant's appeal was…
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United Kingdom
This is an appeal against a discovery assessment issued on 25 January 2014 under section 29(1) of the Taxes Management Act 1970 for the tax…
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United Kingdom
This is a decision on an application for permission to bring a late appeal to the First-tier Tribunal (Tax Chamber). Mr Scott Waterhouse…
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United Kingdom
This decision concerns an appeal by Mr Christopher Kippax against a closure notice issued by HMRC on 11 January 2023, which amended his…
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United Kingdom
This is a procedural decision of the First-tier Tribunal (Tax Chamber) dealing with an HMRC application dated 12 March 2026 that four…
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United States
CASE INFORMATION Court: United States Tax Court Case number: Docket No. 27904-15W Citation: 167 T.C. No. 1 Applicant: John R. Dee…
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United Kingdom
By a Notice of Appeal dated 3 January 2025, the Appellant sought permission to make a late appeal against two misdeclaration penalty…
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Germany
This request for a preliminary ruling concerned the interpretation of Article 7(1), Article 7(2)(a), Article 20(2) and Article 30 of…
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TP France
CASE INFORMATION Court: Cour Administrative d'Appel de Paris, 2ème chambre Case number: 25PA01853 Citation: Inédit au recueil Lebon…
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Mauritius
CASE INFORMATION Court: Privy Council (on appeal from the Supreme Court of Mauritius) Case number: Privy Council Appeal No 0103 of 2025…
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United Kingdom
This appeal concerned two HMRC decisions dated 18 February 2022: an assessment for £544,878 disallowing input tax from VAT periods 03/18 to…
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United Kingdom
This appeal concerned an information notice (the IN) issued by HMRC to The Recruitment Crowd (Yorkshire) Ltd (RCYL) under paragraph 1 of…
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United Kingdom
This appeal concerned the seizure of 6kg of Amber Leaf hand rolling tobacco (HRT) from Mr Gordon McKenzie at Edinburgh Airport on 4…
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United Kingdom
This decision concerns an application by HMRC under Rule 10(1)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal Case number: Appeal E1035 of 2025 Citation: Westomax Investments Limited v Commissioner of…
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Kenya
The Appellant, an individual in the auctioneer services business, appealed against an Objection decision dated 19th September 2025 that…
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Kenya
Sultana 53 Limited, a hardware business, appealed against a Kenya Revenue Authority objection decision confirming income tax and VAT…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal at Nairobi Case number: Tax Appeal No E022 of 2026 Citation: Sealand Company Ltd v…
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Kenya
The Appellant, a construction company, appealed against an objection decision by the Commissioner of Domestic Taxes dated 12th November…
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Kenya
The Tax Appeals Tribunal considered an appeal by Legacy La Relance E.A. Limited against an Objection decision of the Respondent dated 28th…
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Kenya
The Appellant, Kutuma Kenya Limited, a food delivery business, subscribed to various off-the-shelf digital products and solutions and…
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Kenya
The Tax Appeals Tribunal heard an appeal by Fanda Wired Enterprises Limited against an objection decision of the Commissioner Legal & Board…
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Kenya
The appeal concerned income tax additional assessments issued to Dola Feeds (K) Limited for the years 2013, 2014, 2015, 2016 and 2017. The…
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Kenya
The Tribunal considered an appeal against an Objection decision dated 5th August 2025 confirming VAT additional assessments issued for the…
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Kenya
The Tribunal heard an appeal by Alihass Hardware Limited against an objection decision of the Commissioner of Micro & Small Tax Payers…
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United Kingdom
This is an appeal by Next Generation Clubs Limited, the representative member of the VAT group operating under the 'David Lloyd' and…
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United Kingdom
This is a decision on HMRC's application to strike out Mr Welham's appeal for lack of jurisdiction, under Rule 8(2) of the Tribunal…
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Kenya
This is a ruling on an interlocutory Notice of Motion dated 16th April 2026 filed by Kayser Investments Limited (the Applicant) seeking…
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Kenya
The Applicant filed a Notice of Motion dated 4th May 2026 under Certificate of Urgency, seeking orders restraining the Respondent from…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal Case number: Appeal No. E920 of 2025 Citation: [2026] KETAT 97 (KLR) Applicant: Virgin Estate…
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Kenya
The Appellant, a registered taxpayer supplying stationery and farm produce, appealed against a VAT objection decision issued by the…
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Kenya
CASE INFORMATION Court: Tax Appeal Tribunal Case number: Tax Appeal E1127 of 2025 Citation: [2026] KETAT 96 (KLR) Applicant: Thermo Expert…
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Kenya
The Tribunal considered an appeal by Temptations Gelateria LLP against an Objection Decision of the Commissioner dated 25th June 2025,…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal Case number: Appeal No. 1027 of 2025 (also referred to as TAT No. E1027 of 2025) Citation:…
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Kenya
The Appellant, a resident taxpayer whose principal business is real estate rental of godowns, appealed against an Objection Decision of the…
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Kenya
The Tribunal at Nairobi heard an appeal by Premier Caterers and Events Limited against additional VAT and Income Tax (company) assessments…
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Kenya
The Tax Appeal Tribunal considered an appeal by Nuel Holding Ltd against the Commissioner of Legal Services' Objection Decision confirming…
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Kenya
This is a ruling on a Notice of Motion filed by Ngeru Holdings Limited (the Applicant) on 24th April 2026, seeking leave to file its appeal…
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Kenya
The Applicant filed a Notice of Motion seeking an extension of time to submit documents supporting his objection to an additional…
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Kenya
This is a ruling of the Tax Appeals Tribunal on a Notice of Motion filed by the Applicant seeking extension of time to appeal against the…
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Kenya
The Appellant, Elijah Momanyi Mogona, appealed against an Objection Decision dated 22nd September 2023 issued by the Commissioner of…
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Kenya
Milestone Games Limited applied to the Tax Appeal Tribunal for orders lifting Agency Notices issued against its bank accounts and telecom…
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Kenya
The Tribunal considered an appeal by Lyput Ventures Ltd against assessments and an Objection Decision issued by the Commissioner of…
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Kenya
The Appellant, Loysons Invesments Ltd, appealed against an Objection Decision of the Commissioner of Domestic Taxes dated 10th July 2025,…
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Kenya
This is a ruling on a Notice of Motion dated 27th April 2026 filed by L.A.B. International Kenya Limited (the Appellant/Applicant) seeking…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal at Nairobi Case number: TAT NO. E518 OF 2026 Citation: Imprimerie Nationale Kenya Ltd v…
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Kenya
The Tribunal considered an appeal by Golden Genesis Company Limited, a retailer of timber and hardware, against additional Corporation Tax…
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Kenya
The Applicant, Gicheha Investments Limited, filed a Notice of Motion seeking to lift or stay an Agency Notice issued by the Respondent to…
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Kenya
This is a ruling of the Tax Appeals Tribunal on a Notice of Motion dated 4th May 2026 filed by the Commissioner of Domestic Taxes…
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Kenya
CASE INFORMATION Court: Tax Appeal Tribunal Case number: Tax Appeal E679 of 2025 Citation: [2026] KETAT 87 (KLR) Applicant: Anper Limited…
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Kenya
The Tribunal considered an appeal by Almasi Bottlers Limited against an objection decision of the Commissioner of Domestic Taxes confirming…
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South Africa
This is an appeal by the Commissioner for the South African Revenue Services (SARS) against a judgment of the Tax Court (Janisch AJ,…
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TP Poland
CASE INFORMATION Court: Wojewódzki Sąd Administracyjny w Opolu (Provincial Administrative Court in Opole) Case number: I SA/Op 325/26…
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United Kingdom
Mr Mohammad Farrokhshad appealed against follower notice (FN) penalties issued under s 208 Finance Act 2014 for the tax years 2004-05,…
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United Kingdom
This decision concerns Winchester City Council's (WCC) appeal against HMRC's refusal of a claim for overpaid VAT relating to disabled…
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United Kingdom
This decision concerns HMRC's application to strike out proceedings brought by Solar Power PV Limited under Rule 8(2)(a) of the Tribunal…
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United Kingdom
CASE INFORMATION Court: UPPER TRIBUNAL (Tax and Chancery Chamber) Case number: UT/2022/000081 Citation: [2026] UKUT 00227 (TCC) Applicant:…
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Ireland
This is an appeal by LFS Enterprises Limited, a company approved under the Registered Dealers in Controlled Oils (RDCO) scheme, against a…
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United Kingdom
Dr Garai, a medical doctor, undertook locum work arranged through Canopaye Ltd, an umbrella company, from around October 2021 to May 2023…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09922 Citation: [2026] UKFTT 00912 (TC) Applicant: Beritaz Care Ltd…
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United Kingdom
This case concerns an appeal by Liam Henry against HMRC's closure notices which denied multiple dwellings relief (MDR) claimed on the…
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United Kingdom
CASE INFORMATION Court: First-tier Tribunal, Tax Chamber, Manchester Case number: TC 09920 Citation: [2026] UKFTT 00911 (TC) Applicant:…
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United Kingdom
This decision, made on the papers, concerned an application by Richard Ellison to reinstate two appeals, TC/2017/03786 and TC/2017/06240,…
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United Kingdom
Conor Maguire appealed against a penalty issued under section 208 Finance Act 2014 in respect of follower notices concerning tax…
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United Kingdom
L&Y Enterprise Ltd (LYE), which operates three café/bakeries in Richmond and Teddington, appealed VAT assessments totalling £91,925 for…
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Finland
This is a preliminary ruling requested by the Korkein hallinto-oikeus (Supreme Administrative Court, Finland) by decision of 28 February…
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United Kingdom
Lucky Voice Group Limited operates karaoke venues in London and Brighton. It submitted an Error Correction Notice on 2 February 2024…
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United Kingdom
This is a decision on an oral renewal of an application for permission to appeal to the Upper Tribunal (Tax and Chancery Chamber). The…
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United Kingdom
This appeal concerned a first late payment penalty of £4,848.54 assessed under Schedule 26 to the Finance Act 2021 in respect of the VAT…
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United Kingdom
This is an appeal against a late payment penalty of £420.52 charged by HMRC for the Appellant's failure to pay VAT due for the accounting…
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United Kingdom
This is an appeal by HMRC against a decision of the First-tier Tribunal (Tax Chamber) released on 17 October 2024 ([2024] UKFTT 00922…
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United Kingdom
This is a decision of the First-tier Tribunal (Tax Chamber) on HMRC's application to stay Virgin Atlantic Airways Limited's VAT appeals…
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Italy
This reference for a preliminary ruling from the Consiglio di Stato (Council of State, Italy) concerned Centro Petroli Roma Srl and a…
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United Kingdom
Timco Ltd appealed against two income tax assessments issued by HMRC on 13 November 2023 to recover amounts paid under the Coronavirus Job…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09914 Citation: [2026] UKFTT 00885 (TC) Applicant: Vani Enterprises…
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United Kingdom
This decision concerns an application by HMRC to strike out an appeal brought by Wimmer Family Office Ltd under Rule 8(2)(a) of the…
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United Kingdom
This is a decision of the First-tier Tribunal (Tax Chamber) on HMRC's applications to strike out appeals brought by Sameer Khan under rule…
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Belgium
This is a request for a preliminary ruling made by a Belgian court and transferred to the General Court. It concerns the interpretation of…
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Netherlands
This is a request for a preliminary ruling from the Hoge Raad der Nederlanden (Supreme Court of the Netherlands), made by decision of 28…
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European Union
This is a request for a preliminary ruling from the Varhoven administrativen sad (Supreme Administrative Court, Bulgaria), transferred to…
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United Kingdom
CASE INFORMATION Court: UPPER TRIBUNAL (Tax and Chancery Chamber) Case number: UT/2025/000051 Citation: [2026] UKUT 00216 (TCC) Applicant:…
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South Africa
This judgment concerns an application for leave to appeal by the Commissioner for the South African Revenue Service (SARS) against the main…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT/2024/000138 Citation: [2026] UKUT 00211 (TCC) Applicant:…
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United Kingdom
This appeal concerned the corporation tax treatment of loan relationships entered into by Barclays Bank PLC (BBPLC) in 2008 during the…
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United Kingdom
CASE INFORMATION Court: UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) Case number: UT 2025-000137 Citation: [2026] UKUT 00213 (TCC) Applicant:…
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TP Spain
BAA Legal & Tax Advisors, S.L.P. challenged a resolution of the Tribunal Económico-Administrativo Regional de Madrid (TEAR) of 29/06/2022,…
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TP Portugal
This case concerns an appeal by the Portuguese Tax Authority (AT) against a first instance decision that annulled an additional IRC…
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United Kingdom
TPY Limited appealed against VAT assessments and a refusal of input VAT credit covering periods 03/18 to 12/20. The Appellant applied for a…
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Kenya
The Tax Appeal Tribunal heard an appeal by Salu Chainlinks Ltd against the Kenya Revenue Authority's Objection Decision dated 5th May,…
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Kenya
This judgment of the Tax Appeals Tribunal concerns an appeal by Joyland Steel Limited against an Objection Decision of the Kenya Revenue…
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TP Portugal
CASE INFORMATION Court: Supremo Tribunal Administrativo, Secção do Contencioso Tributário Case number: 02070/09.7BELRS.SA1 Citation:…
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United Kingdom
Adrian Filimon, a Romanian lorry driver, appealed against a Customs Civil Evasion Penalty of £17,868 issued under s 25(1) Finance Act 2003…
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Kenya
The Tax Appeals Tribunal considered a single issue, namely whether there was a valid appeal on record [11].
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TP Denmark
This case concerned a loan of DKK 40,800,000 made by A, the sole shareholder, to his wholly owned company H1 on 3 October 2016, with an…
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United Kingdom
This is an appeal against a decision of the First-tier Tribunal (Tax Chamber) in Bharat Patel v HMRC [2023] UKFTT 00296 (TC), which refused…
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TP Norway
CASE INFORMATION Court: Gulating lagmannsrett (Gulating Court of Appeal) Case number: LG-2025-89430 Citation: LG-2025-89430 Applicant:…
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TP United Kingdom
The First-tier Tribunal (Tax Chamber), constituted by Judge Natsai Manyarara and Ian Shearer, heard and determined an appeal by Lifeplus…
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South Africa
These were the return dates of two provisional sequestration orders granted on 15 October 2024, heard simultaneously though not…
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South Africa
CASE INFORMATION Court: High Court of South Africa, KwaZulu-Natal Division, Pietermaritzburg Case number: 13624/2022P Applicant: eThekwini…
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TP India
The appeal was filed by Inductotherm (India) Pvt. Ltd. against the order dated 12 July 2024 passed by the Assessing Officer under section…
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TP India
The Principal Commissioner of Income Tax Central 3 filed a Special Leave Petition before the Supreme Court of India, challenging the final…
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TP Italy
Illva Saronno SpA (the consolidated entity) and Illva Saronno Holding SpA (the consolidating parent) received a tax assessment for the year…
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United Kingdom
This is an appeal from a decision of the First-tier Tribunal (FTT) released on 3 June 2024 ([2024] UKFTT 460 (TC)) concerning the VAT…
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TP Sweden
CASE INFORMATION Court: Högsta förvaltningsdomstolen (Supreme Administrative Court of Sweden) Case number: 1334-25 Citation: Högsta…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal Tax and Chancery Chamber Case number: UT-2025/000117 Citation: [2026] UKUT 00193 (TCC) Applicant:…
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TP France
CASE INFORMATION Court: Cour Administrative d'Appel de Paris, 9ème chambre Case number: 24PA03817 Citation: CAA de PARIS, 9ème chambre,…
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TP India
This appeal was filed by the Principal Commissioner of Income Tax – 1 under Section 260A of the Income Tax Act, 1961 for Assessment Year…
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United Kingdom
This is an appeal by HMRC against a case management decision of the First-tier Tribunal (Tax Chamber) issued on 4 March 2025, which had…
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TP Spain
This is an admissions ruling (Auto) of the First Section of the Supreme Court's Administrative Chamber, dated 13 May 2026, in cassation…
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TP Portugal
This preliminary ruling concerned the interpretation of point 1 of Article 2 of Sixth Council Directive 77/388/EEC of 17 May 1977 ('the…
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Australia
Shell Energy Holdings Australia Limited (SEHAL) sought to set aside a decision of the Commissioner of Taxation dated 23 February 2024…
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TP Uganda
This ruling concerned a capital gains tax assessment of Shs. 4,235,796,666 issued by the Uganda Revenue Authority (URA) against Kuku Foods…
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TP Italy
CASE INFORMATION Court: Corte di Cassazione, Sezione 5 Civile Case number: 13482/2026 (R.G. n. 8690/2017) Citation: Civile Sent. Sez. 5…
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TP Italy
CASE INFORMATION Court: Corte di Cassazione, Sezione 5 Civile Case number: 9649/2017 R.G. (Ordinanza n. 13136/2026) Citation: Civile Ord.…
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TP France
The Conseil d'État, sitting in its 8th and 3rd chambers combined, delivered judgment on 7 May 2026, dismissing the cassation appeal brought…
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TP Spain
CASE INFORMATION Court: Tribunal Superior de Justicia de Madrid, Sala de lo Contencioso-Administrativo, Sección Quinta Case number: Recurso…
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TP Italy
CASE INFORMATION Court: Corte di Cassazione, Civile, Sezione 5 Case number: 18145/2026 Citation: Civile Ord. Sez. 5 Num. 18145 Anno 2026…
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United Kingdom
This is an appeal against a case management decision of the First-tier Tribunal (Tax Chamber) released on 18 June 2024, in which the FTT…
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United Kingdom
The Upper Tribunal considered an application by Furlong Services Limited for an extension of time to seek permission to appeal a decision…
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TP Netherlands
The case concerns supplementary corporate income tax assessments (navorderingsaanslagen) imposed on [X] B.V. for the fiscal years 2007/2008…
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TP Sweden
The Administrative Court of Appeal in Jönköping partially allowed the appeal of a Swedish company (name redacted) against Skatteverket's…
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South Africa
This judgment concerns an application by SARS for leave to appeal an earlier judgment of the same court dated 26 May 2025, which had been…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT-2024-000009; UT-2024-000010 Citation: [2026] UKUT 00162…
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South Africa
This is an urgent application by Ocean Ark Shipping Ltd and Astron Energy (Pty) Ltd for interim relief pending a review of four…
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TP Italy
SATA SUD s.p.a. contested a tax assessment issued by the Agenzia delle Entrate for the 2007 tax year, which disallowed the deduction of…
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TP United Kingdom
CASE INFORMATION Court: Court of Appeal (Civil Division) Case number: CA-2024-001809 Citation: [2026] EWCA Civ 461 Applicant: The…
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South Africa
CASE INFORMATION Court: High Court of South Africa, Western Cape Division, Cape Town Case number: A117/2025 Citation: X and Another v…
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TP Portugal
This is a preliminary admissibility decision (apreciação preliminar) on an exceptional review appeal (recurso de revista excepcional)…
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South Africa
The appellant, a licensed fuel distributor, appealed against an additional income tax assessment issued on 25 May 2018 for the 2015 year of…
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United Kingdom
This is a decision on an application for permission to appeal to the Upper Tribunal (Tax and Chancery Chamber), following a hearing on 27…
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TP Tanzania
Total Tanzania Limited appealed to the Court of Appeal against the decision of the Tax Revenue Appeals Tribunal, which had upheld the Tax…
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United States
This opinion follows an earlier decision, Varian Medical Systems, Inc. & Subs. v. Commissioner, 163 T.C. 76 (2024), in which the Court held…
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United Kingdom
This is an order of the Upper Tribunal (Tax and Chancery Chamber) made upon the oral application of the Financial Conduct Authority ("the…
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United Kingdom
CASE INFORMATION Court: UPPER TRIBUNAL (Tax and Chancery Chamber) Case number: UT/2024/000145 Citation: [2026] UKUT 00144 (TCC) Applicant:…
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United Kingdom
This appeal concerned whether a scheme implemented by Bilfinger Salamis UK Limited ("Bilfinger UK") successfully avoided a liability to…
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United Kingdom
```json { "case_information": { "court": "UPPER TRIBUNAL (Tax and Chancery Chamber)", "case_number": "UT/2024/000141", "citation": "[2026]…
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TP India
This appeal was filed by M/s. Xchanging Solutions Limited for assessment year 2011-12 against a final assessment order dated 27 December…
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United States
Barrett Business Services, Inc. (Barrett) is a professional employer organization based in Vancouver, Washington. It claimed the Work…
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South Africa
CASE INFORMATION Court: High Court of South Africa, Limpopo Division, Polokwane Case number: 7453/2024 Applicant: Commissioner for the…
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TP Brazil
The case concerns assessments of Imposto sobre a Renda de Pessoa Jurídica (IRPJ) and Contribuição Social sobre o Lucro Líquido (CSLL) for…
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United Kingdom
CASE INFORMATION Court: UPPER TRIBUNAL (Tax and Chancery Chamber) Case number: UT/2025/000011 Citation: [2026] UKUT 00135 (TCC) Applicant:…
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United Kingdom
This is an appeal by HMRC against the decision of the FTT in O'Neill Wetsuits Ltd v HMRC [2024] UKFTT 001071 (TC), concerning the customs…
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TP Norway
CASE INFORMATION Court: Høyesterett (Supreme Court of Norway) Case number: HR-2026-707-A (sak nr. 25-141970SIV-HRET) Citation:…
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South Africa
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Pretoria Case number: 58927/21 Citation: Trakman NO v Commissioner…
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TP Canada
The Appellant, Owens Corning Canada Holdings ULC, appealed reassessments for its taxation years ended December 31, 2017 and 2018. The…
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TP Tanzania
Amadeus Global Travel Distribution Limited, a branch of a Kenya-resident entity and wholly owned subsidiary of Amadeus ITG of Madrid,…
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TP France
CASE INFORMATION Court: Administrative Court of Appeal of Nantes, 1st Chamber (CAA de Nantes, 1ère chambre) Case number: 25NT01793…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT/2024/000109 Citation: [2026] UKUT 00130 (TCC) Applicant:…
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United States
Petitioner is Jones Bluff, LLC, an Alabama limited liability company treated as a partnership for federal tax purposes, with Green Rock…
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United Kingdom
CASE INFORMATION Court: UPPER TRIBUNAL (Tax and Chancery Chamber) Case number: UT/2025/000008 Citation: [2026] UKUT 00125 (TCC) Applicant:…
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South Africa
This is an appeal in terms of section 107 of the Tax Administration Act 28 of 2011 against SARS's disallowance of input VAT deductions of…
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TP Luxembourg
CASE INFORMATION Court: Tribunal administratif du Grand-Duché de Luxembourg, 5e chambre Case number: 48905 Citation:…
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United States
The United States Tax Court considered the Commissioner's motion to dismiss for lack of jurisdiction. Arbor Vita Corporation, doing…
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South Africa
The appeal concerned two procedural orders made by the Tax Court, Johannesburg in the course of a transfer pricing dispute relating to the…
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TP Italy
KAI S.r.l. (formerly Shell Italia Aviazione S.r.l.), a wholly owned subsidiary of Shell Italia Holding S.p.A. operating in the aviation…
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TP South Africa
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Johannesburg Case number: A2024-024644 Applicant: BASF South Africa…
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United Kingdom
This is an appeal against a decision of the First-tier Tribunal (Tax Chamber) released on 4 January 2024, which dismissed New Claire Wine…
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United Kingdom
This is HMRC's appeal against the FTT decision in Harte v HMRC [2024] UKFTT 00493 (TC), released on 30 May 2024 (1). The appeal concerns…
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United States
Petitioner, Mammoth Cave Property, LLC, is a limited liability company treated as a partnership for federal income tax purposes under the…
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United Kingdom
CASE INFORMATION Court: UPPER TRIBUNAL (Tax and Chancery Chamber) Case number: UT/2025/000023 Citation: [2026] UKUT 00109 (TCC) Applicant:…
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TP Canada
The appeal concerned the Appellant's 2001 taxation year ended November 30, 2001. Three issues were raised in the Notice of Appeal: the…
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United Kingdom
This is an appeal from a decision of the First-tier Tribunal (FTT), published as [2024] UKFTT 870 (TC), concerning whether Putney Power…
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South Africa
CASE INFORMATION Court: High Court of South Africa (Western Cape Division, Cape Town) Case number: 2025-045530 Applicant: Democratic…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber) determining preliminary issues arising from a reference made by…
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United States
This action arose under the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97-248, 96 Stat. 324. It concerned the…
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United Kingdom
This is a decision on an application for permission to appeal to the Upper Tribunal (Tax and Chancery Chamber) from a First-tier Tribunal…
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United Kingdom
This is an appeal against the decision of the First-tier Tribunal (Judge Chapman KC and Ms Stott) handed down on 6 June 2024 (the '2024…
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United Kingdom
This is an appeal by UK Care No. 1 Limited (UKC1) against a decision of the First-tier Tribunal (FTT) released on 13 June 2024 concerning…
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United States
The United States Tax Court considered the Commissioner's Motion for Partial Summary Judgment in a consolidated collection due process…
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United Kingdom
This is a decision on the oral renewal of an application for permission to appeal to the Upper Tribunal (Tax and Chancery Chamber). Mr…
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Kenya
This is an appeal by Havas Media Kenya Limited against the Commissioner of Legal Services and Board Coordination concerning an additional…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT/2022/000100 & UT/2022/000107 Citation: [2026] UKUT 00068…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT-2025-000089 Citation: [2026] UKUT 00075 (TCC) Applicant:…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT/2024/000129 Citation: [2026] UKUT 00074 (TCC) Applicant:…
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South Africa
This is an opposed tariff appeal heard on 25 November 2025, with judgment handed down on 10 February 2026. The applicant, WCF Hardware…
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United Kingdom
This is a decision of the Upper Tribunal (Tax and Chancery Chamber) concerning Class 1A national insurance contributions (NICs) on cars…
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South Africa
The judgment concerns two distinct procedural matters heard together: an interlocutory application by the respondents to strike out…
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United Kingdom
This case concerns references to the Upper Tribunal (Tax and Chancery Chamber) by Rangecourt SA (formerly Banque Havilland SA), Mr Edmund…
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South Africa
The applicant sought review of the Commissioner's refusal, under section 9 of the Tax Administration Act 28 of 2011 ("the TAA"), to…
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South Africa
Afrinergy Holdings (Pty) Ltd brought a review application under PAJA (Act 3 of 2000), alternatively on the basis of unlawfulness, seeking…
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United Kingdom
This is a consent order of the Upper Tribunal (Tax and Chancery Chamber) disposing of an appeal by Afshin Sajedi, Akram Rafie, Phillip Hall…
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United Kingdom
CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT-2025-000076 Citation: [2026] UKUT 00043 (TCC) Applicant:…
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United States
The United States Tax Court considered whether an arrangement among Aventis, Inc. (petitioner), its French affiliate Sanofi-Aventis…
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United Kingdom
Simon Hackett and Edward Hackett appealed to the Upper Tribunal against a First Tier Tribunal (FTT) decision released on 15 August 2024…
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South Africa
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Pretoria Case number: 2025/016340 Applicant: Contract Packing…
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South Africa
CASE INFORMATION Court: Tax Court of South Africa, held at Johannesburg Case number: IT 77034 Applicant: MUK (Proprietary) Limited…
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TP Spain
The Tribunal Superior de Justicia de Madrid, Sección Quinta, ruled on a recurso contencioso-administrativo brought by RG Let's Communicate…
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United States
This appeal concerns the amount of income Medtronic's 2005 and 2006 consolidated tax returns attributed to its subsidiary, Medtronic Puerto…
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Kenya
The Applicant, East Africa Development Engineering Limited, filed a Notice of Motion dated 10 July 2025 asking the Tribunal to strike out…
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Ghana
The plaintiff, Isaac Abedu Ayim, was an employee of the Customs Division of the Ghana Revenue Authority, previously stationed at Wa, until…
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South Africa
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Pretoria Case number: 23278/2022 Applicant: Poseidon Operations (Pty)…
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Ghana
This appeal concerned a dispute between Maersk Drillship IV Singapore Pte Ltd, a Singaporean company registered in Ghana as an external…
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Czech Republic
CASE INFORMATION Court: Supreme Administrative Court (Czech Republic) Case number: 7 Afs 31/2024 - 27 Citation: 7 Afs 31/2024 - 27…
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Ghana
The Plaintiff, an importer and sole distributor of Royal De Lite Tomato Paste, imported 15 containers between 2nd March and 11th May 2018.…
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United Kingdom
CASE INFORMATION Court: Supreme Court of the United Kingdom Citation: [2025] UKSC 2 Applicant: Commissioners for His Majesty's Revenue and…
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India
This appeal under Section 260A of the Income Tax Act, 1961 concerned a transfer pricing adjustment for AY 2008-09 made against Hewitt…
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India
This batch of appeals before the Delhi High Court arose from orders of the Income Tax Appellate Tribunal dated 22 March 2018, 14 December…
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France
{ "case_information": { "court": "Council of State (Conseil d'État), 9th - 10th joint chambers", "case_number": "471147", "citation":…
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Denmark
CASE INFORMATION Court: Supreme Court (Denmark) Case number: BS-49398/2023-HJR and BS-47473/2023-HJR (2nd Chamber) Citation: Supreme Court…
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India
This appeal concerns Assessment Year 2021-22 and was filed against a final assessment order dated 19.10.2023 passed under section 143(3)…
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France
CASE INFORMATION Court: Cour Administrative d'Appel de Paris, 9th Chamber Case number: 23PA01130 Citation: CAA de PARIS, 9th Chamber,…
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Pakistan
This is a review of the Supreme Court of Pakistan's majority judgment dated 8 September 2023, reported as CIT v. Inter Quest Informatics…
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Sweden
The case concerns interest income received by a Swedish company from a related Norwegian company during the 2011 and 2012 income years,…
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Sweden
The case concerns a company that received interest income from a related company in Norway during the 2011 and 2012 income years, which was…
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Kenya
The Tribunal heard an appeal by Avic International Beijing (EA) Limited against an Objection decision of the Commissioner of Domestic Taxes…
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Poland
The case concerns corporate income tax for the tax year from 1 January 2020 to 31 December 2020, involving a Polish company engaged in the…
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United Kingdom
CASE INFORMATION Court: Court of Appeal (Civil Division) Case number: CA-2023-002584 Citation: [2024] EWCA Civ 1412 Applicant: Refinitiv…
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TP Italy
Australia
This judgment concerns an application by three Oracle group entities to stay their Federal Court proceedings so that a mutual agreement…
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TP Luxembourg
DOWNLOAD THE FULL SUMMARY PDF HERE
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European Union
CASE INFORMATION Court: European Court of Justice Case number: Joined Cases T-516/18 and T-525/18 Applicant: Grand Duchy of Luxembourg and…
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Australia
CASE INFORMATION Court: High Court of Australia Case number: Melbourne No M28 of 2024 Applicant: Singapore Telecom Australia Investments…
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India
This is an appeal by the Pr. Commissioner of Income Tax-7 under Section 260A of the Income Tax Act, 1961, against a Tribunal order dated…
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Italy
CASE INFORMATION Court: Supreme Court of Cassation, Civil Section 5 Case number: No. 24289/2016 R.G. (Judgment No. 26432/2024) Citation:…
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Netherlands
CASE INFORMATION Court: Court of Justice of the European Union (First Chamber) Case number: C-585/22 Applicant: X BV Respondent:…
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Portugal
CASE INFORMATION Court: Supreme Administrative Court, 2nd Section (Portugal) Case number: 0120/12.9BEBJA 01224/16 Citation: JSTA000P32692…
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South Africa
The Thistle Trust, a discretionary trust and beneficiary of the Zenprop Group of trusts, received distributions of capital gains realised…
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Luxembourg
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Luxembourg
The case concerns a request for a preliminary ruling from the Cour administrative (Luxembourg) on the interpretation of Article 17(1) and…
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Slovak Republic
The Supreme Administrative Court of the Slovak Republic dismissed the applicant's cassation complaint against a judgment of the Regional…
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European Union
CASE INFORMATION Court: Court of Justice of the European Union (Grand Chamber) Case number: C-465/20 P Citation: ECLI:EU:C:2024:724…
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South Africa
Alliance Fuel (Pty) Ltd brought an urgent application against the Commissioner for the South African Revenue Service and a SARS official,…
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South Africa
CASE INFORMATION Court: THE SUPREME COURT OF APPEAL OF SOUTH AFRICA Case number: 1307/2022 Citation: Christoffel Hendrik Wiese and Others v…
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South Africa
This is a statutory appeal under section 107 of the Tax Administration Act 28 of 2011, read with Rule 10 of the Tax Court Rules, by…
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South Africa
CASE INFORMATION Court: Supreme Court of Appeal of South Africa Case number: 1196/2022 Citation: Bechan and Another v SARS Customs…
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Ghana
This is an appeal from a decision of the High Court, Accra, dated 23rd November 2021, which dismissed an earlier appeal by Blue Sky…
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Australia
PepsiCo, Inc and Stokely-Van Camp, Inc (SVC), both United States companies, challenged royalty withholding tax notices and diverted profits…
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Ghana
This is an appeal against a ruling of the High Court, Commercial Division, Court 8, delivered on 5th April 2022, which struck out and…
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Ghana
CASE INFORMATION Court: Superior Court of Judicature, High Court of Justice, Ghana (Commercial Division), Accra Case number: SUIT NO.:…
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Ghana
This is an appeal against the ruling of the High Court (Commercial Division), Accra, dated 19th October 2022, which had upheld in part an…
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Ghana
CASE INFORMATION Court: Superior Court of Judicature, High Court of Justice, Commercial Division 2, Accra Case number: CM/TAX/0450/2021…
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Ghana
CASE INFORMATION Court: Court of Appeal (Civil Division), Accra, Ghana Case number: Suit No. H1/137/2022 Applicant: Perseus Mining (GH) Ltd…
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United States
CASE INFORMATION Court: United States Tax Court Case number: Docket No. 5816-13 Citation: 160 T.C. No. 3 Applicant: 3M Company and…
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Belgium
CASE INFORMATION Court: Court of Justice of the European Union (Grand Chamber) Case number: C-694/20 Applicant: Orde van Vlaamse Balies,…
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Ghana
CASE INFORMATION Court: Superior Court of Judicature, Supreme Court Case number: Writ No. J1/08/2021 Citation: Richard Amo-Hene v Ghana…
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European Union
CASE INFORMATION Court: Court of Justice of the European Union (Grand Chamber) Case number: Joined Cases C‑885/19 P and C‑898/19 P…
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South Africa
This judgment concerns two interrelated applications before the Tax Court: the taxpayer's application for a final order against SARS under…
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European Union
CASE INFORMATION Court: General Court of the European Union (Second Chamber, Extended Composition) Case number: Joined Cases T-516/18 and…
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United States
The Coca-Cola Company (TCCC) and its domestic subsidiaries owned the intellectual property, including trademarks, secret formulas and…
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Australia
This appeal concerned whether Cobar Management Pty Ltd (C.M.P.L.), an Australian resident, received arm's length consideration from its…
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TP Canada
Cameco Corporation appealed reassessments of its 2003, 2005 and 2006 taxation years, which added amounts of $43,468,281, $196,887,068 and…
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United Kingdom
CASE INFORMATION Court: Court of Appeal (Civil Division) Case number: C1/2017/1845 Citation: [2017] EWCA Civ 1716 Applicant: Glencore…
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Canada
CASE INFORMATION Court: Supreme Court of Canada Case number: 35590 Citation: 2016 SCC 21 Applicant: Minister of National Revenue…
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India
These were two appeals by Maruti Suzuki India Ltd. ('MSIL') under Section 260A of the Income Tax Act, 1961, against orders of the Income…
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TP Canada
CASE INFORMATION Court: Supreme Court of Canada Case number: 33874 Citation: 2012 SCC 52 Applicant: Her Majesty The Queen Respondent:…
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Australia
CASE INFORMATION Court: Full Federal Court (of Australia) Citation: 2011 ATC 20-265; [2011] FCAFC 74 Applicant: Federal Commissioner of…
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Canada
This is an appeal by Her Majesty the Queen from a decision of Hogan J. of the Tax Court of Canada, which vacated assessments issued against…
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United Kingdom
This is a reference for a preliminary ruling made by the Special Commissioners of Income Tax, London, under Article 234 EC, concerning the…
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Kenya
CASE INFORMATION Court: High Court of Kenya, at Nairobi Case number: Income Tax Appeal No. 753 of 2003 Citation: Unilever Kenya Ltd v…
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United States
Seven employees of the Swift and Company packing plant at Fort Worth, Texas, sued under the Fair Labor Standards Act to recover overtime,…
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TP Romania
This document is a request for a preliminary ruling from the Curtea de Apel Oradea (Court of Appeal, Oradea, Romania) to the Court of…
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Kenya
The Tax Appeals Tribunal at Nairobi heard an appeal by Khalalio General Trading Company against additional income tax and VAT assessments…
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TP Czech Republic
CASE INFORMATION Court: Nejvyšší správní soud (Supreme Administrative Court) Case number: 21 Afs 265/2025 Citation: 21 Afs 265/2025-55…
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TP India
This appeal by Vodafone Idea Limited, successor of Vodafone Mobile Services Limited, was directed against the final assessment order passed…
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South Africa
The plaintiffs, being the liquidators of Swifambo Rail Leasing (Pty) Ltd ("Swifambo"), brought an action seeking to set aside VAT payments…
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TP Italy
These are two linked judgments of the Fifth (Tax) Section of the Italian Supreme Court of Cassation, both decided at the public hearing of…
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