United States
HBM Holdings Company
The US Tax Court decided cross-motions for partial summary judgment concerning consolidated net operating loss (CNOL) deductions claimed by…
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Where the cases come from
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United States
United States
HBM Holdings Company
The United States Tax Court decided cross-motions for partial summary judgment concerning consolidated net operating loss (CNOL) deductions…
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South Africa
Reload Aquarius Shipping International (Pty) Ltd v CSARS (149944/26)
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Pretoria Case number: 149944/26 Applicant: Reload Aquarius Shipping…
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United Kingdom
Opus Labour Services Limited & Anor v The Commissioners for HMRC
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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Australia
Evolution Mining Limited v Commissioner of Taxation [2026] FCA 935
CASE INFORMATION Court: Federal Court of Australia Case number: NSD 104 of 2025 Citation: [2026] FCA 935 Applicant: Evolution Mining…
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United Kingdom
Ketan Patel v The Commissioners for HMRC
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 v The Commissioners for HMRC
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
David Morgan v The Commissioners for HMRC
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
Foy Wealth Limited v The Commissioners for HMRC
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
QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de…
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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Denmark
Sampension Livsforsikring A/S v Skatteministeriet
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
XXX v Hauptzollamt München
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
Siemens Medical Solutions USA, Inc. and Consolidated Subsidiaries
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
Piton Holdings LLC & David L. Hall & Partnership Representative & Petitioner(s) vs Commissioner…
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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United States
James Wendelin Eiler and Kathryn Ann Eiler vs Commissioner of Internal Revenue
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
D.T. Dobie and Company (K) Ltd v Commissioner of Legal and Board Services (Tax Appeal E1494 of…
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
Wamuri Ltd v Commissioner of Domestic Taxes (Tax Appeal E588 of 2025) [2026] KETAT 163 (KLR)…
The Tribunal considered an appeal by Wamuri Limited, a company letting residential units, against the Commissioner's Objection Decision…
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Kenya
Semberia Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E1031 of 2025) [2026]…
The Tribunal considered whether the Commissioner was justified in confirming the assessments in its objection decision dated 15th August…
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Kenya
Rohto Mentholatum (Kenya) Limited v Commissioner of Legal and Board Services (Tax Appeal E1437…
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
Pollen Ltd v Commissioner of Domestic Taxes (Tax Appeal E1000 of 2025) [2026] KETAT 164 (KLR)…
The Appellant, Pollen Limited, produces vegetable seeds for export and provides research and development services to non-resident companies…
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Kenya
Equator Bottlers Ltd v Commissioner of Domestic Taxes (Tax Appeal E624 of 2025) [2026] KETAT…
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
African Banking Corporation Ltd v Commissioner of Domestic Taxes (Appeal E1324 of 2025) [2026]…
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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United Kingdom
Harlequin Brickwork Limited & Ors v The Commissioners for HMRC
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
Peter Reed v The Commissioners For HMRC
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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United Kingdom
Eillish Kwai v The Commissioners for HMRC
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
Pankaj Kothari v The Commissioners for HMRC
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
Storm Environmental Limited v The Commissioners for HMRC
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
X v Finanzamt für Großbetriebe
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
Kashif Javaid v The Commissioners for HMRC
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
RH Independent Healthcare Limited v The Commissioners for HMRC
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
Jonathan Gwynne v The Commissioners For HMRC
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 v European Commission
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
Ryanair DAC v European Commission
CASE INFORMATION Court: General Court (Third Chamber) Case number: T-268/21 RENV Applicant: Ryanair DAC Respondent: European Commission…
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Greece
AY v Anexartiti Archi Dimosion Esodon
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
P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lodzi
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
Hough Beck & Baird Inc. vs Commissioner of Internal Revenue
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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United Kingdom
The Commissioners for HMRC v Align Technology Switzerland GmbH & Anor
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
NHS Ayrshire and Arran Health Board v The Commissioners for HMRC
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
Scott Brothers Limited v The Commissioners for HMRC
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
Daniel Monaghan v The Commissioners For HMRC
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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South Africa
Ocean Ark Shipping Ltd and Another v CSARS (Leave to Appeal) (2025/209746)
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
Engim Cenkci v The Commissioners for HMRC
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
Union Green Logistics Ltd v Commissioner of Investigations & Enforcement (Tax Appeal E1337…
The Appellant, a limited liability company, appealed against a tariff ruling of the Respondent that reclassified imported solid-state…
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United Kingdom
Vasile Cerchez v The Commissioners for HMRC
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
Grant Anderson v The Commissioners for HMRC
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
Louize Holdings (K) Ltd v Commissioner for Domestic Taxes (Tax Appeal E879 of 2025) [2026]…
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
Kirima and Sons Limited v Commissioner of Domestic Taxes (Appeal E683 of 2025) [2026] KETAT 134…
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
Kings Mabati Company Limited v Commissioner of Customs and Border Control (Tax Appeal E994 of…
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
Agriflora Kenya Ltd v Commissioner of Domestic Taxes (Appeal E1134 of 2025) [2026] KETAT 135…
The Appellant, Agriflora Kenya Limited, appealed against the Respondent's decision, communicated on 11 August 2025, rejecting its income…
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Kenya
Acceler Global Logistics Ltd v Commissioner, Investigation & Enforcement (Tax Appeal E1053…
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
Canada vs LG Electronics Canada Inc., July 2026, Federal Court, Case No T-2545-25
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 Kingdom
1st Alternative Medical Staffing Ltd v The Commissioners for HMRC
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 v The Commissioners for HMRC
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
William J Cook v The Commissioners for HMRC
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
Matthew Lambourne & Anor v The Commissioners for HMRC
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
John McIlhone v The Commissioners for HMRC
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
Plat UK Limited v The Commissioners for HMRC
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
Sovereign Corporate Limited v The Commissioners for HMRC (Costs)
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
Olukemi Dada v The Commissioners for HMRC
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
Scott Waterhouse v The Commissioners for HMRC
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
Christopher Kippax v The Commissioners for HMRC
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
Mukarram Sattar & Ors v The Commissioners for HMRC
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
John R. Dee vs Commissioner of Internal Revenue
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
Dhalomal Kishore (t/a Movil 2000) V The Commissioners for HMRC
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
Brenntag GmbH v Hauptzollamt Duisburg
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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United Kingdom
Compound Photonics Group Limited v The Commissioners for HMRC
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
The Recruitment Crowd (Yorkshire) Ltd v The Commissioners for HMRC
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
Gordon McKenzie v The Commissioners for HMRC
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
M-Sport Wheels Limited v The Commissioners for HMRC
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
Westomax Investments Limited v Commissioner of Domestic Taxes (Appeal E1035 of 2025) [2026]…
CASE INFORMATION Court: Tax Appeals Tribunal Case number: Appeal E1035 of 2025 Citation: Westomax Investments Limited v Commissioner of…
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Kenya
Waweru v Commissioner of Legal Services and Board Coordination (Appeal E1226 of 2025) [2026]…
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 Ltd v Kenya Revenue Authority (Tax Appeal E1153 of 2023) [2026] KETAT 108 (KLR) (30…
Sultana 53 Limited, a hardware business, appealed against a Kenya Revenue Authority objection decision confirming income tax and VAT…
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Kenya
Sealand Company Ltd v Commissioner of Legal & Board Services (Tax Appeal E022 of 2026)…
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
Melly & Lelly General Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal…
The Appellant, a construction company, appealed against an objection decision by the Commissioner of Domestic Taxes dated 12th November…
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Kenya
Legacy La Relance EA Ltd v Commissioner of Legal Services and Board Coordination (Appeal E1260…
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
Kutuma Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal E694 of 2025) [2026]…
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
Fanda Wired Enterprises Ltd v Commissioner Legal & Board Services (Tax Appeal E471 of 2025)…
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
Dola Feeds (K) Ltd v Commissioner of Legal Services and Board Coordination (Appeal E956 of…
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
Dirie & Sons Company Ltd v Commissioner of Legal Services and Board Coordination (Appeal…
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
Alihass Hardware Ltd v Commissioner of Micro & Small Tax Payers (Tax Appeal E791 of 2025)…
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
Next Generation Clubs Limited v The Commissioners for HMRC
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
Timothy Welham v The Commissioners for HMRC
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
Kayser Investments Ltd v Commissioner of Domestic Taxes (Tax Appeal E910 of 2025) [2026] KETAT…
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
JG Eco Bio Solutions Limited v Commissioner of Domestic Taxes (Tribunal Case E519 of 2026)…
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
Virgin Estate Ltd v Commissioner of Investigation and Enforcement (Appeal E920 of 2025) [2026]…
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
Thuo v Commissioner of Legal Services & Board Coodination (Tax Appeal E1056 of 2025) [2026]…
The Appellant, a registered taxpayer supplying stationery and farm produce, appealed against a VAT objection decision issued by the…
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Kenya
Thermo Expert Construction Ltd v Commissioner of Legal Services and Board Services (Tax Appeal…
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
Temptations Gelateria LLP v Commissioner for Legal Services & Board Coordination (Tax…
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
Sondu Steel and Cement Limited v Kenya Revenue Authority (Appeal 10127 of 2025) [2026] KETAT…
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
Shah v Commissioner for Domestic Taxes (Tax Appeal E1122 of 2025) [2026] KETAT 88 (KLR)…
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
Premier Caterers and Events Ltd v Commissioner of Domestic Taxes (Tax Appeal E1047 of 2025)…
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
Nuel Holding Ltd v Commissioner of Legal Services (Tax Appeal E1273 of 2025) [2026] KETAT 93…
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
Ngeru Holdings Ltd v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E036 of 2026)…
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
Mwaura v Commissioner of Domestic Taxes (Miscelleanous Tax Cause E031 of 2026) [2026] KETAT 112…
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
Muruthi v Commissioner Legal Services and Board Coordination (Miscellaneous Case E034 of 2026)…
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
Mogona v Commissioner of Domestic Service (Tax Appeal E692 of 2025) [2026] KETAT 85 (KLR) (26…
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 Ltd v Commissioner of Legal Services & Board Cordination & 2 others…
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
Lyput Ventures Ltd v Commissioner of Domestic Taxes (Tax Appeal E773 of 2025) [2026] KETAT 89…
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
Loysons Invesments Ltd v Commissioner of Domestic Taxes (Tax Appeal E857 of 2025) [2026] KETAT…
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
LAB International Kenya Limited v Commissioner of Domestic Taxes (Tribunal Case E930 of 2025)…
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
Imprimerie Nationale Kenya Ltd v Commissioner of Legal and Board Co-Ordination (Tax Appeal E518…
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
Golden Genesis Company Ltd v Commissioner of Domestic Taxes (Tax Appeal E924 of 2025) [2026]…
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
Gicheha Investments Ltd v Commissioner for Large and Medium Taxpayers (Tax Appeal E513 of 2026)…
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
Farmers Choice Ltd v Commissioner of Domestic Taxes (Tax Appeal E027 of 2026) [2026] KETAT 114…
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
Anper Ltd v Commissioner of Legal Services and Border Cordination (Tax Appeal E679 of 2025)…
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
Almasi Bottlers Ltd v Commissioner of Domestic Taxes (Tax Appeal E1127 of 2025) [2026] KETAT 95…
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
CSARS v Meiring Citrus (Pty) Ltd (A161/2025 IT 46080)
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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United Kingdom
Mohammad Farrokhshad v The Commissioners for HMRC
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
Winchester City Council v The Commissioners for HMRC
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
Solar Power PV Limited v The Commissioners for HMRC
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
Swiss Centre Limited v The Commissioners for HMRC
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
LFS Enterprises Limited v The Commissioners for HMRC
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 Robin Garai v The Commissioners for HMRC
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
Beritaz Care Ltd v The Commissioners for HMRC
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
Liam Henry v The Commissioners for HMRC
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
Mohammed Maasher v The Commissioners for HMRC
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
Richard Ellison v The Commissioners for HMRC
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 v The Commissioners for HMRC
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 v The Commissioners for HMRC
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
Veronsaajien oikeudenvalvontayksikkö v A Oy
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 v The Commissioners for HMRC
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
Per Wimmer & Anor v The Commissioners for HMRC
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
W.Byers Limited v The Commissioners for HMRC
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
Long Life Fencing & Decking Limited v The Commissioners for HMRC
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
The Commissioners for HMRC v GCH Corporation Limited & Ors
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
Virgin Atlantic Airways Limited v The Commissioners for HMRC
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
Centro Petroli Roma Srl v Agenzia delle Dogane e dei Monopoli
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 v The Commissioners for HMRC
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
Vani Enterprises Limited v The Commissioners for HMRC
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
Wimmer Family Office Ltd v The Commissioners for HMRC
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
Sameer Khan v The Commissioners for HMRC
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
JLG EMEA BV v Belgische Staat
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
Staatssecretaris van Financiën v Fiscale Eenheid Stichting X c.s
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
Direktor na TD Mitnitsa Ruse pri Agentsia „Mitnitsi“ v „Kronospan Bulgaria“ EOOD
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
RS Global Limited & Anor v The Commissioners for HMRC
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
Ocean Ark Shipping Ltd and Another v CSARS (Leave to Appeal) (2025/209746)
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
Barclays Services Corporation & Anor v The Commissioners For HMRC
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
Barclays Bank PLC v The Commissioners For HMRC
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
Top-Notch Accountants Limited v The Commissioners for HMRC
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
Spain vs “BAA Legal & Tax Advisors S.L.P.”, June 2026, High Court of Justice of Madrid, Case No…
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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United Kingdom
TPY Limited v The Commissioners for HMRC
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
Salu Chainlinks Ltd v Kenya Revenue Authority (Tax Appeal E695 of 2025) [2026] KETAT 83 (KLR)…
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
Joyland Steel Limited Party name for citation v Kenya Revenue Authority (Tax Appeal E610 of…
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
Portugal vs “Bank Branch”, May 2026, Supreme Administrative Court, Case No 02070/09.7BELRS.SA1
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 v The Commissioners for HMRC
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
A-One Collection v Commissioner of Micro & Small Taxpayers (Tax Appeal E511 of 2025) [2026]…
The Tax Appeals Tribunal considered a single issue, namely whether there was a valid appeal on record [11].
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TP Norway
Norway vs TotalEnergies EP Norge AS, June 2026, Gulating Court of Appeal, Case No LG-2025-89430
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
United Kingdom vs Lifeplus Europe Ltd, May 2026, First-tier Tribunal, Case No TC 09897
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
CSARS v Shabangu and Another (121282/2023) and CSARS v Shabangu NO and Others (121275/2023)
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
Shaun Williams NO and Another v eThekwini Municipality and Others (13624/2022P)
CASE INFORMATION Court: High Court of South Africa, KwaZulu-Natal Division, Pietermaritzburg Case number: 13624/2022P Applicant: eThekwini…
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TP India
India vs Inductotherm (India) Pvt. Ltd., May 2026, Income Tax Appellate Tribunal, Case No ITA…
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
India vs Pernod Ricard India Pvt. Ltd., May 2026, Supreme Court, Case No SLP (Civil) Diary No…
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
Italy vs Illva Saronno SpA, May 2026, Supreme Court, Case No 15698/2026
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
Queenscourt Limited v The Commissioners for HMRC
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
Sweden vs Kubikenborg Aluminium AB, May 2026, Supreme Administrative Court, Case No 1334-25
CASE INFORMATION Court: Högsta förvaltningsdomstolen (Supreme Administrative Court of Sweden) Case number: 1334-25 Citation: Högsta…
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United Kingdom
Michael Nielson v The Commissioners for HMRC
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
France vs Calliope SARL, May 2026, Paris Administrative Court of Appeal, Case No 24PA03817
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
India vs American Express (India) Pvt. Ltd., May 2026, High Court of Delhi, Case No ITA 656/2019
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
The Commissioners for HMRC v Healthspan Limited
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
Spain vs Cupire Padesa S.A., May 2026, Supreme Court, Case No ATS 4668/2026
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
Portugal vs Stellantis Portugal S.A., May 2026, European Court of Justice, Case No C-603/24
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 v Commissioner of Taxation [2026] FCA 577
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
Uganda vs Kuku Foods Uganda Limited, May 2026, Tax Appeals Tribunal, Case No TAT 54 of 2025
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
Italy vs La Termoplastic F.B.M. s.r.l., May 2026, Supreme Court, Case No 13482/2026
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
Italy vs NN Europe S.p.A., May 2026, Supreme Court, Case No 13136/2026
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
France vs Engie SA, May 2026, Conseil d’État, Case No 496874…
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
Spain vs Reichle & De-Massari Iberia S.L.U., May 2026, High Court, Case No STSJ M 5948/2026
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
Italy vs Montebianco S.p.A., June 2026, Supreme Court, Case No 18145/2026
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
Henry Gwyn-Jones v The Commissioners for HMRC
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
Furlong Services Limited v The Commissioners for HMRC
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
Netherlands vs “X Hybrid B.V.”, May 2026, Supreme Court, Case No 21/04746 (ECLI:NL:HR:2026:736)
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
Sweden vs “SE AB”, April 2026, Administrative Court of Appeal in Jönköping, Case Nos 2794-23…
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
Poseidon Operations (Pty) Ltd v CSARS and Others (23278/2022)
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
Richard Brian Fenech & Anor v The Financial Conduct Authority
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
Ocean Ark Shipping Ltd and Another v CSARS (2025/209746)
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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South Africa
Ocean Ark Shipping Ltd and Another v CSARS (2025/209746)
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
Italy vs SATA Sud S.p.A., April 2026, Supreme Court, Case No 10456/2026
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
United Kingdom vs Burlington Loan Management DAC, April 2026, Court of Appeal, Case No…
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
X and Another v CSARS (A117/2025)
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
Portugal vs “A Wide Range, LDA”, April 2026, Supremo Tribunal Administrativo, Case No…
This is a preliminary admissibility decision (apreciação preliminar) on an exceptional review appeal (recurso de revista excepcional)…
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South Africa
Taxpayer EPP vs CSARS
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
John Strange v The Commissioners for HMRC
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
Tanzania vs Total Tanzania Limited, April 2026, Court of Appeal, Case No Civil Appeal No 425 of…
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
Varian Medical Systems Inc. and Subsidiaries vs Commissioner of Internal Revenue
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
Robin Crispin Odey v The Financial Conduct Authority
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
Stephen Grant Forster t/a Premier Research and Marketing v The Financial Conduct Authority
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
Bilfinger Salamis UK Limited v The Commissioners for HMRC
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
Cats North Sea Limited v The Commissioners for HMRC
```json { "case_information": { "court": "UPPER TRIBUNAL (Tax and Chancery Chamber)", "case_number": "UT/2024/000141", "citation": "[2026]…
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TP India
India vs Xchanging Solutions Limited, April 2026, Income Tax Appellate Tribunal, Case No…
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. v Commissioner of Internal Revenue
Barrett Business Services, Inc. (Barrett) is a professional employer organization based in Vancouver, Washington. It claimed the Work…
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South Africa
CSARS and Another v Alliance Fuel (Pty) Ltd (Leave to Appeal) (7453/2024)
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
Brazil vs Petroleo Brasileiro S.A., March 2026, CARF, Case No 16682.721153/2024-88
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
The Commissioners for HMRC v Boehringer Ingelheim Limited
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
The Commissioners for HMRC v O'Neill Wetsuits Limited
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
Norway vs Orlen Upstream Norway AS (formerly PGNiG Upstream Norway AS), March 2026, Supreme…
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
Trakman NO v CSARS (58927/21)
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
Canada vs Owens Corning Canada Holdings ULC, March 2026, Tax Court, Case No. 2026 TCC 60
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
Tanzania vs Amadeus Global Travel Distribution Limited, March 2026, Court of Appeal, Civil…
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
France vs Coupole Finance, March 2026, Administrative Court of Appeal of Nantes, Case No…
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
L Rowland& Co (Retail) Limited v The Commissioners for HMRC
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
Jones Bluff LLC & Others vs Commissioner of Internal Revenue
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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South Africa
Taxpayer Bank Ltd vs CSARS
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
Luxembourg vs “Holding Company AA”, March 2026, Administrative Court, Case No 48905
CASE INFORMATION Court: Tribunal administratif du Grand-Duché de Luxembourg, 5e chambre Case number: 48905 Citation:…
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United States
Arbor Vita Corporation D.B.A. Hemediagnostics
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
BASF South Africa Pty (Ltd) v CSARS (A2024/024644)
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
Italy vs KAI S.r.l. (Shell Italia Aviazione), March 2026, Supreme Court, Case No 5753/2026
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
South Africa vs BASF South Africa Pty (Ltd), March 2026, High Court, Case No A2024/024644
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Johannesburg Case number: A2024-024644 Applicant: BASF South Africa…
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United States
Mammoth Cave Property, LLC, Mammoth Cave Manager, LLC, Partnership Representative, Petitioner(s)
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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TP Canada
Canada vs ExxonMobil Canada Resources Company, March 2026, Tax Court of Canada, Case No…
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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South Africa
Democratic Alliance v Minister of Finance and Others (2025/045530)
CASE INFORMATION Court: High Court of South Africa (Western Cape Division, Cape Town) Case number: 2025-045530 Applicant: Democratic…
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United States
Continental Grand Limited Partnership and more vs Commissioner of Internal Revenue
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 States
The Diversified Group Inc vs Commissioner of Internal Revenue
The United States Tax Court considered the Commissioner's Motion for Partial Summary Judgment in a consolidated collection due process…
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South Africa
WCF Hardware Distributors (Pty) Ltd v CSARS (2024/051127)
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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South Africa
Multipurpose Distributors v CSARS and Others (000317/2023)
The judgment concerns two distinct procedural matters heard together: an interlocutory application by the respondents to strike out…
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South Africa
Ferreira v CSARS
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 v CCARS and Others (Review) (18187/2022)
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 States
Aventis Inc. and Subsidiaries vs Commissioner of Internal Revenue
The United States Tax Court considered whether an arrangement among Aventis, Inc. (petitioner), its French affiliate Sanofi-Aventis…
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South Africa
Contract Packing Solutions CC v SARS and Others (2025/016340)
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Pretoria Case number: 2025/016340 Applicant: Contract Packing…
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South Africa
MUK (Proprietary) Limited vs CSARS - IT 77034
CASE INFORMATION Court: Tax Court of South Africa, held at Johannesburg Case number: IT 77034 Applicant: MUK (Proprietary) Limited…
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United States
Medtronic Inc. v Commissioner
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
East Africa Development Engineering Ltd v Commissioner of Domestic Taxes (Tax Appeal E435 of…
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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South Africa
Poseidon Operations vs CSARS
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Pretoria Case number: 23278/2022 Applicant: Poseidon Operations (Pty)…
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TP India
TP Czech Republic
TP United Kingdom
TP France
TP India
TP India
India vs Samsung Electronics: Permanent Establishment Dispute
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TP Sweden
TP Kenya
TP Denmark
TP Poland
TP France
France vs Foncière Vélizy Rose: TRANSFER PRICING CASE
DOWNLOAD THE FULL SUMMARY PDF HERE
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TP India
Delhi High Court vs ABIC India Pvt. Ltd: TRANSFER PRICING CASE
DOWNLOAD THE FULL SUMMARY PDF HERE
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South Africa
TP Australia
TP Australia
Pakistan
Pakistan vs Interquest Informatics
This case summary is available as a PDF download from the Academy of Tax Law case library.
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TP United Kingdom
TP Canada
Canada vs General Electric Capital Canada: Transfer Pricing Case
DOWNLOAD THE FULL SUMMARY PDF HERE
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TP United Kingdom
UK vs REFINITIV AND OTHERS (Thomson Reuters): Transfer Pricing Case
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TP European Union
Slovakia vs Minebea Access Solutions: Transfer Pricing Case
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TP Portugal
TP Italy
South Africa
F Taxpayer vs SARS: Procedural Compliance in Tax Disputes
DOWNLOAD THE FULL SUMMARY PDF HERE
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South Africa
Insights from Boerdery v SARS: Assessing Deductibility of Premiums in Farming
DOWNLOAD THE FULL SUMMARY PDF HERE
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TP South Africa
Bechan vs SARS: Search and Seizure Powers of Revenue Authorities
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TP Australia
TP South Africa
The Thistle Trust vs C. South African Revenue Service: Understanding the Conduit Principle in…
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TP Belgium
Orde van Vlaamse Balies vs Belgium: Legal Privilege and Cross-Border Tax Reporting Obligations
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TP Luxembourg
F SCS vs LUXEMBOURG: Safeguarding Lawyer-Client Confidentiality in Cross-Border Tax Inquiries
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TP European Union
ENGIE vs EU: State Aid Decision in the EU’s Effort to Combat Selective Tax Advantages
DOWNLOAD THE FULL SUMMARY PDF HERE
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Australia
Australia vs Singtel
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Italy
Italy vs Ilapark
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Netherlands
X BV v Netherlands (Staatssecretaris van Financiën)
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Luxembourg
F SCS/ Ordre des avocats vs Luxembourg
This case summary is available as a PDF download from the Academy of Tax Law case library.
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European Union
European Commission v Ireland and Apple Sales International, Joined Cases C-465/20 P
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 vs CSARS
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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United States
3M Company v Commissioner of Internal Revenue
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Luxembourg
Fiat Finance vs Luxembourg
This case summary is available as a PDF download from the Academy of Tax Law case library.
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European Union
Engie/ Luxembourg vs European Union
This case summary is available as a PDF download from the Academy of Tax Law case library.
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TP European Union
Lexel AB v Sweden (Skatteverket): CJEU Ruling on Interest Deductions and Freedom of…
DOWNLOAD THE FULL SUMMARY IN PDF HERE
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United States
The Coca-Cola Company & Subsidiaries v Commissioner, 155 T.C. 145 (2020)
The Coca-Cola Company (TCCC) and its domestic subsidiaries owned the intellectual property, including trademarks, secret formulas and…
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Australia
Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187
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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Canada
Canada vs Thompson
This case summary is available as a PDF download from the Academy of Tax Law case library.
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India
Maruti Suzuki India Ltd v Commissioner of Income Tax
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 European Union
Cadbury Schweppes vs UK: EU Ruling on Freedom of Establishment and Tax Avoidance
DOWNLOAD THE FULL SUMMARY IN PDF HERE
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Kenya
Unilever Kenya Ltd v Commissioner of Income Tax [2005] eKLR
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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TP India
India vs Vodafone Idea Limited, June 2026, Income Tax Appellate Tribunal, Case No ITA No.…
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
Aviwe Ntandazo Ndyamara NO and Others v CSARS (51569/2020)
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
Italy vs GE Medical Systems Italia S.p.A. (Nuovo Pignone Holding S.p.A.), March 2026, Supreme…
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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