Tax judgements from around the globe

The Commissioners for HMRC v Gary Quillan

This appeal concerned Gary Quillan, sole director and owner of BOH Investments Ltd (BOH), which went into creditors' voluntary liquidation…

SIH Partners LLLP, Explorer Partner Corp., Tax Matters Partner

CASE INFORMATION Court: United States Tax Court Case number: Docket No. 10099-20 Citation: 167 T.C. No. 8 Applicant: SIH Partners LLLP,…

Tapi Carpets Limited v The Commissioners for HMRC

This is an appeal by Tapi Carpets Limited against VAT assessments raised by HMRC totalling £13,555,315, covering quarterly VAT accounting…

Andrew Burridge v The Commissioners for HMRC

This appeal concerned an Excise & Customs Civil Evasion Penalty of £22,297.00 issued to Andrew Burridge on 11 April 2025 and upheld on…

Michael Stefan Duma v The Commissioners for HMRC

This is a decision of the Upper Tribunal (Tax and Chancery Chamber) on reconsideration, following an oral hearing, of an application by…

Big Apple Tompkins Realty LLC, Mojahed H. Bhutta, Partnership Representative, Petitioner(s)

CASE INFORMATION Court: United States Tax Court Case number: Docket No. 19040-23 Citation: 167 T.C. No. 7 Applicant: Big Apple Tompkins…

Jerzy Wesolowski v The Commissioners for HMRC

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…

Property 118 Limited & Anor v The Commissioners for HMRC

CASE INFORMATION Court: First-tier Tribunal (Tax Chamber) Case number: TC 09971 Citation: [2026] UKFTT 01111 (TC) Applicant: Property 118…

Mark Gadsden v The Commissioners for HMRC

CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09972 Citation: [2026] UKFTT 01112 (TC) Applicant: Mark Gadsden…

Lexgreen Services Limited v The Commissioners for HMRC

CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT/2025/000120 Citation: [2026] UKUT 00289 (TCC) Applicant:…

Parvaiz Akhtar v The Commissioners for HMRC

This is a decision of the Upper Tribunal (Tax and Chancery Chamber) on a renewed application by Parvaiz Akhtar for permission to appeal…

Cogefin (Bermuda) Limited & Anor v The Commissioners for HMRC

CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09969 Citation: [2026] UKFTT 01108 (TC) Applicant: Cogefin…

Briceamery Capital Ltd v The Financial Conduct Authority

This is a decision of the Upper Tribunal (Tax and Chancery Chamber) on an application by BriceAmery Capital Ltd (BCL) for costs of…

Westbury Collections Ltd v The Commissioners for HMRC

This case concerns an appeal by Westbury Collections Ltd against VAT default surcharges imposed under section 59 of the Value Added Tax Act…

Gagajoo Gardens & Landscapes Limited v The Commissioners for HMRC

This case concerned an appeal by Gagajoo Gardens & Landscapes Limited against VAT default surcharges totalling £4,525.52 and Schedule 26…

Executors of Keith Denis Lewis Beresford v The Commissioners for HMRC

This is an appeal against a decision of the First-tier Tribunal (Tax Chamber) released on 24 October 2024, which found that shares in…

KNR Flooring Ltd v The Commissioners for HMRC

This is a decision of the Upper Tribunal (Tax and Chancery Chamber) on KNR Flooring Ltd's renewed application for permission to appeal…

Dr John Reynolds v The Commissioners for HMRC

Dr John Reynolds appealed against High Income Child Benefit Charge (HICBC) discovery assessments and related penalties for the tax years…

Perenco UK Limited v The Commissioners for HMRC

This appeal concerned Perenco UK Limited's (PUK) claim to 100% first-year capital allowances under the Capital Allowances Act 2001 (CAA…

Richard Warner v The Commissioners for HMRC

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…

Joys and Holdings Ltd v Kenya Revenue Authority (Tax Appeal E046 of 2026) [2026] KETAT 258…

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…

Easton Petroleum Ltd v Kenya Revenue Authority (Tax Appeal E610 of 2026) [2026] KETAT 259 (KLR)…

This is a ruling on a Notice of Motion Application dated 16th May 2026, brought under certificate of urgency, by Easton Petroleum Limited…

Commissioners for HMRC v Christian Peter Candy

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)),…

A & A Contractors Midlands Limited & Anor v The Commissioners for HMRC

CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER, Birmingham Case number: TC 09964; Appeal references TC/2022/13413, TC/2023/00208,…

Kinya v Kenya Revenue Authority (Tax Appeal E374 of 2025) [2026] KETAT 224 (KLR) (27 July 2026)…

The Appellant, a sole proprietor who collects and resells drums sourced from informal traders, appealed against a VAT additional assessment…

Cargolog (EA) Ltd v Investigations and Enforcement Department - KRA (Tax Appeal E1082 of 2025)…

The Appellant, a clearing and forwarding company, appealed against a Review Decision of the Respondent dated 18th August 2025, which upheld…

Richard Brian Fenech 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 00281…

HBM Holdings Company

The United States Tax Court decided cross-motions for partial summary judgment concerning consolidated net operating loss (CNOL) deductions…

iHeat.me Ltd v The Commissioners for HMRC

This decision concerns a set of procedural applications made by iHeat.me Ltd (the Appellant) in its appeal against HMRC's closure notice…

Luxembourg vs “Group Financing Company (AA)”, July 2026, Administrative Court, Case No 53194C

CASE INFORMATION Court: Cour administrative (Administrative Court, Grand-Duchy of Luxembourg) Case number: 53194C Citation:…

Scott Knight v The Commissioners for HMRC

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…

Karman Ali v The Commissioners for HMRC

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…

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…

Tax Practitioners Board v Buckland (Default Judgment)

This is a default judgment given by Hespe J in the Federal Court of Australia, Northern Territory Registry, against the second respondent,…

Bericap East Africa Limited v Kenya Revenue Authority (Tribunal Case E097 of 2026) [2026] KETAT…

Bericap East Africa Limited, a manufacturer of plastic closures, appealed against a Kenya Revenue Authority demand for Kshs 3,709,485.00 in…

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…

Extramile Company Ltd v Kenya Revenue Authority (Tax Appeal E1173 of 2025) [2026] KETAT 254…

The Appellant, Extramile Company Limited, appealed against additional tax assessments totalling Ksh 207,028,556.00 raised by the…

Challenge Impex Ltd v Kenya Revenue Authority (Tax Appeal E1163 of 2025) [2026] KETAT 255 (KLR)…

CASE INFORMATION Court: Tax Appeals Tribunal Case number: TATC/E1163/2025 Citation: [2026] KETAT 255 (KLR) Applicant: Challenge Impex…

Ashut Plastics Ltd v Kenya Revenue Authority (Tax Appeal E1002 of 2025) [2026] KETAT 253 (KLR)…

Ashut Plastics Limited, a manufacturer of plastic packaging products, appealed against a decision of the Kenya Revenue Authority…

Teekay Ltd v Kenya Revenue Authority (Tax Appeal E081 of 2025) [2026] KETAT 228 (KLR) (17 July…

Teekay Limited appealed against additional income tax assessments issued by the Kenya Revenue Authority dated 30th September 2024 for the…

Pamwhite Limited v Commissioner of Domestic Taxes (Tribunal Case E1384 of 2025) [2026] KETAT…

CASE INFORMATION Court: Tax Appeals Tribunal Case number: TATC/E1384/2025 Citation: Pamwhite Limited v Commissioner of Domestic Taxes…

Ndungu v Commissioner for Legal Services (Tax Appeal E1089 of 2025) [2026] KETAT 209 (KLR) (17…

The Tribunal considered an appeal by a rental property taxpayer against Monthly Rental Income tax assessments for the periods 2019, 2020,…

Kinja v Kenya Revenue Authority (Tribunal Case E373 of 2025) [2026] KETAT 237 (KLR) (17 July…

The Appellant, a sole proprietor collecting and reselling drums sourced from informal traders, was assessed for additional income tax (Kshs…

Canon Chemicals Limited v Kenya Revenue Authority (Tribunal Case E077 of 2026) [2026] KETAT 238…

The Tribunal considered an appeal by Canon Chemicals Limited against a Review Decision of the Kenya Revenue Authority dated 5th December…

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…

Hadzic v Commissioner of Taxation [2026]

CASE INFORMATION Court: Federal Court of Australia Case number: NSD 790 of 2023 Citation: [2026] FCA 930 Applicant: Damien Hadzic…

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…

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…

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,…

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…

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…

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…

XXX v Hauptzollamt München

CASE INFORMATION Court: General Court (Second Chamber, sitting with five Judges) Case number: T-562/25 Applicant: XXX Respondent:…

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…

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,…

Little Monster Productions Pty Ltd v Screen Australia [2026]

Little Monster Productions Pty Ltd (LMP) sought review of a Producer Offset Final Certificate issued by Screen Australia under Division 376…

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…

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…

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…

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…

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…

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…

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…

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…

Department of Education v Commissioner of Taxation [2026] FCA 898

This is an appeal by the Department of Education (representing the State of Victoria) against a decision of the Commissioner of Taxation…

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…

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…

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),…

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…

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…

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…

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…

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…

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…

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…

Ryanair DAC v European Commission

CASE INFORMATION Court: General Court (Third Chamber) Case number: T-268/21 RENV Applicant: Ryanair DAC Respondent: European Commission…

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…

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).…

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…

Sanpac Africa Limited v Kenya Revenue Authority (Tribunal Case E1382 of 2025) [2026] KETAT 219…

The Tribunal heard an appeal by Sanpac Africa Limited against Kenya Revenue Authority's review decision reclassifying imported in-mould…

Shell Energy Holdings Australia Limited v Commissioner of Taxation (Costs) [2026] FCA 882

This is a costs judgment following the substantive decision in Shell Energy Holdings Australia Limited v Commissioner of Taxation [2026]…

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…

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…

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…

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).…

Ladybird Advertising Ltd v Kenya Revenue Authority (Tax Appeal E1274 of 2025) [2026] KETAT 257…

Ladybird Advertising Limited appealed against additional VAT and Income Tax assessments issued by the Kenya Revenue Authority on 17th…

Twin Craft Electrical Services Ltd v Kenya Revenue Authority (Tax Appeal E1216 of 2025) [2026]…

The Tribunal considered an appeal by Twin Craft Electrical Services Limited against additional VAT assessments raised by the Kenya Revenue…

Tononoka Rolling Mills Ltd v Kenya Revenue Authority (Tax Appeal E1075 of 2025) [2026] KETAT…

The Appellant, a steel manufacturer, applied for a refund of withholding VAT (WHVAT) of Kshs 13,453,254 for the tax period March 2025,…

Mu-Bei Stainless and Toughend Glass Ltd v Kenya Revenue Authority (Tax Appeal E1101 of 2025)…

The Appellant, a private limited company in the construction industry, appealed against an Objection Decision of the Kenya Revenue…

Mekelo Company Limited v Kenya Revenue Authority (Tribunal Case E1090 of 2025) [2026] KETAT 231…

The Appellant, Mekelo Company Limited, appealed against the Respondent's decision of 24th June 2025 rejecting its application for extension…

Consolidated Bank of Kenya Ltd v Kenya Revenue Authority (Tax Appeal E1223 of 2025) [2026]…

This case concerns an appeal by Consolidated Bank of Kenya Limited against the Kenya Revenue Authority's Objection Decision dated 18th…

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…

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…

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…

Mountain View General Contractors Ltd v Kenya Revenue Authority (Tax Appeal E847 of 2025)…

CASE INFORMATION Court: Tax Appeals Tribunal Case number: TATC/E847/2025 Citation: Mountain View General Contractors Ltd v Kenya Revenue…

Liquor Wax & Beverages Ltd v Kenya Revenue Authority (Tax Appeal E1012 of 2025) [2026]…

The Appellant, a company selling alcoholic beverages, appealed against a Kenya Revenue Authority objection decision dated 14th July 2025…

Silver Building Works and General Suppliers Ltd v Kenya Revenue Authority (Tax Appeal E991 of…

This is a decision of the Tax Appeals Tribunal at Nairobi concerning VAT default assessments issued against Silver Building Works and…

International Cancer Institute Limited v Kenya Revenue Authority (Tribunal Case E1121 of 2025)…

The Tribunal considered an appeal by International Cancer Institute Limited against an objection decision of the Kenya Revenue Authority…

Alphastone Ltd v Kenya Revenue Authority (Tax Appeal E1038 of 2025) [2026] KETAT 211 (KLR) (3…

Alphastone Limited, a sugar importer and trader, appealed against a demand notice and subsequent objection decision issued by the Kenya…

Ostwald v Commissioner of Taxation [2026]

CASE INFORMATION Court: Federal Court of Australia Case number: QUD 392 of 2025; QUD 393 of 2025; QUD 394 of 2025 Citation: Ostwald v…

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…

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…

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…

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…

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…

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…

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 &…

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:…

Keysight Technologies, Inc. & Subsidiaries v. United States (No. 25-137)

Keysight Technologies, Inc. & Subsidiaries sought refunds for the 2020, 2021 and 2022 tax years, arguing it was entitled to a Section 197…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

Alteo Energy Ltd. et al. v. Mauritius Revenue Authority (JCPC 2025/0103)

CASE INFORMATION Court: Privy Council (on appeal from the Supreme Court of Mauritius) Case number: Privy Council Appeal No 0103 of 2025…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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,…

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:…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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,…

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…

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…

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…

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…

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…

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…

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…

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,…

Poland vs K MAP Sp. z o.o.

CASE INFORMATION Court: Wojewódzki Sąd Administracyjny w Opolu (Provincial Administrative Court in Opole) Case number: I SA/Op 325/26…

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,…

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…

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…

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:…

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…

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…

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…

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…

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:…

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,…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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:…

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…

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:…

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…

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:…

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,…

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…

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,…

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…

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:…

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…

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].

Bharat Patel v The Commissioners for HMRC

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…

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:…

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…

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…

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…

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…

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…

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…

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…

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…

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:…

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,…

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…

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…

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…

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…

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…

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…

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…

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.…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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)…

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…

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…

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…

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…

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…

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:…

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…

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]…

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…

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…

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…

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…

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:…

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…

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:…

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…

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…

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,…

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…

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:…

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…

The Commissioners for HMRC v Christopher Brzezicki

CASE INFORMATION Court: UPPER TRIBUNAL (Tax and Chancery Chamber) Case number: UT/2025/000008 Citation: [2026] UKUT 00125 (TCC) Applicant:…

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…

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:…

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…

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…

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…

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…

New Claire Wine Limited v The Commissioners for HMRC

This is an appeal against a decision of the First-tier Tribunal (Tax Chamber) released on 4 January 2024, which dismissed New Claire Wine…

The Commissioners for HMRC v Shaun Harte

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…

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…

London Luton Hotel BPRA Property Fund LLP v The Commissioners for HMRC

CASE INFORMATION Court: UPPER TRIBUNAL (Tax and Chancery Chamber) Case number: UT/2025/000023 Citation: [2026] UKUT 00109 (TCC) Applicant:…

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…

Putney Power Limited & Anor v The Commissioners for HMRC

This is an appeal from a decision of the First-tier Tribunal (FTT), published as [2024] UKFTT 870 (TC), concerning whether Putney Power…

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…

Kiakiafx Limited v The Financial Conduct Authority

This is a decision of the Upper Tribunal (Tax and Chancery Chamber) determining preliminary issues arising from a reference made by…

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…

Michael Kelly v The Commissioners for HMRC

This is a decision on an application for permission to appeal to the Upper Tribunal (Tax and Chancery Chamber) from a First-tier Tribunal…

Ashley Charles Trees v The Commissioners for HMRC

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…

UK Care No. 1 Limited v The Commissioners for HMRC

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…

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…

Steven James Czerwionka v The Commissioners for HMRC

This is a decision on the oral renewal of an application for permission to appeal to the Upper Tribunal (Tax and Chancery Chamber). Mr…

Havas Media Kenya Ltd v Commissioner of Legal Services and Board Coordination (Tax Appeal E025…

This is an appeal by Havas Media Kenya Limited against the Commissioner of Legal Services and Board Coordination concerning an additional…

Stephen Joseph Burdett & Anor v The Financial Conduct Authority

CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT/2022/000100 & UT/2022/000107 Citation: [2026] UKUT 00068…

Candido Pereira Rodrigues v The Commissioners for HMRC

CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT-2025-000089 Citation: [2026] UKUT 00075 (TCC) Applicant:…

Lycamobile UK Limited v The Commissioners for HMRC

CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT/2024/000129 Citation: [2026] UKUT 00074 (TCC) Applicant:…

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…

MWL International Ltd & Anor v The Commissioners for HMRC

This is a decision of the Upper Tribunal (Tax and Chancery Chamber) concerning Class 1A national insurance contributions (NICs) on cars…

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…

Rangecourt SA & Ors The Financial Conduct Authority

This case concerns references to the Upper Tribunal (Tax and Chancery Chamber) by Rangecourt SA (formerly Banque Havilland SA), Mr Edmund…

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…

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…

Afshin Sajedi & Ors The Commissioners for HMRC

This is a consent order of the Upper Tribunal (Tax and Chancery Chamber) disposing of an appeal by Afshin Sajedi, Akram Rafie, Phillip Hall…

IT Way Transgroup Clearance LLP v The Commissioners for HMRC

CASE INFORMATION Court: Upper Tribunal (Tax and Chancery Chamber) Case number: UT-2025-000076 Citation: [2026] UKUT 00043 (TCC) Applicant:…

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…

Simon Hackett & Anor v The Commissioners for HMRC

Simon Hackett and Edward Hackett appealed to the Upper Tribunal against a First Tier Tribunal (FTT) decision released on 15 August 2024…

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…

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…

Spain vs RG SL, July 2026, High Court of Justice of Madrid, Case No STSJ M 8691/2026

The Tribunal Superior de Justicia de Madrid, Sección Quinta, ruled on a recurso contencioso-administrativo brought by RG Let's Communicate…

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…

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…

Ayim v Ghana Revenue Authority (IL/0015/2022) [2025] GHAHC 81 (30 July 2025)

The plaintiff, Isaac Abedu Ayim, was an employee of the Customs Division of the Ghana Revenue Authority, previously stationed at Wa, until…

Poseidon Operations vs CSARS

CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Pretoria Case number: 23278/2022 Applicant: Poseidon Operations (Pty)…

Maersk Drillsip IV Singapore Pte Ltd v Commissioner General Ghana Revenue Authority…

This appeal concerned a dispute between Maersk Drillship IV Singapore Pte Ltd, a Singaporean company registered in Ghana as an external…

Czech Republic vs RR Donnelley Transfer Pricing Case

CASE INFORMATION Court: Supreme Administrative Court (Czech Republic) Case number: 7 Afs 31/2024 - 27 Citation: 7 Afs 31/2024 - 27…

KENASHMI GHANA LIMITED VRS. THE COMMISSIONER GENERAL GHANA REVENUE AUTHORITY (CM/RPC/0474/2020)…

The Plaintiff, an importer and sole distributor of Royal De Lite Tomato Paste, imported 15 containers between 2nd March and 11th May 2018.…

UK vs Royal Bank of Canada: International Tax Case

CASE INFORMATION Court: Supreme Court of the United Kingdom Citation: [2025] UKSC 2 Applicant: Commissioners for His Majesty's Revenue and…

India vs AON Consulting: TRANSFER PRICING CASE

This appeal under Section 260A of the Income Tax Act, 1961 concerned a transfer pricing adjustment for AY 2008-09 made against Hewitt…

India vs Samsung Electronics: Permanent Establishment Dispute

This batch of appeals before the Delhi High Court arose from orders of the Income Tax Appellate Tribunal dated 22 March 2018, 14 December…

France vs Foncière Vélizy Rose: TRANSFER PRICING CASE

{ "case_information": { "court": "Council of State (Conseil d'État), 9th - 10th joint chambers", "case_number": "471147", "citation":…

Denmark vs Accenture: Transfer Pricing Case

CASE INFORMATION Court: Supreme Court (Denmark) Case number: BS-49398/2023-HJR and BS-47473/2023-HJR (2nd Chamber) Citation: Supreme Court…

India vs SC Lowy P.I. (Lux): International Tax Case

This appeal concerns Assessment Year 2021-22 and was filed against a final assessment order dated 19.10.2023 passed under section 143(3)…

France vs SAS Roger Vivier: TRANSFER PRICING CASE

CASE INFORMATION Court: Cour Administrative d'Appel de Paris, 9th Chamber Case number: 23PA01130 Citation: CAA de PARIS, 9th Chamber,…

Pakistan vs Interquest Informatics

This is a review of the Supreme Court of Pakistan's majority judgment dated 8 September 2023, reported as CIT v. Inter Quest Informatics…

Sweden vs “CA AB”: TRANSFER PRICING CASE

The case concerns interest income received by a Swedish company from a related Norwegian company during the 2011 and 2012 income years,…

Lexel AB v Sweden (Skatteverket): CJEU Ruling on Interest Deductions and Freedom of…

The case concerns a company that received interest income from a related company in Norway during the 2011 and 2012 income years, which was…

Kenya vs Avic International: TRANSFER PRICING CASE

The Tribunal heard an appeal by Avic International Beijing (EA) Limited against an Objection decision of the Commissioner of Domestic Taxes…

Poland vs Bedding Textiles: TRANSFER PRICING CASE

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…

UK vs REFINITIV AND OTHERS (Thomson Reuters): Transfer Pricing Case

CASE INFORMATION Court: Court of Appeal (Civil Division) Case number: CA-2023-002584 Citation: [2024] EWCA Civ 1412 Applicant: Refinitiv…

Italy v. Ilapak SPA Transfer Pricing Case

DOWNLOAD THE FULL SUMMARY PDF HERE

Australia vs Oracle: Transfer Pricing Case

This judgment concerns an application by three Oracle group entities to stay their Federal Court proceedings so that a mutual agreement…

F SCS vs LUXEMBOURG: Safeguarding Lawyer-Client Confidentiality in Cross-Border Tax Inquiries

DOWNLOAD THE FULL SUMMARY PDF HERE

ENGIE vs EU: State Aid Decision in the EU’s Effort to Combat Selective Tax Advantages

CASE INFORMATION Court: European Court of Justice Case number: Joined Cases T-516/18 and T-525/18 Applicant: Grand Duchy of Luxembourg and…

Australia vs Singtel

CASE INFORMATION Court: High Court of Australia Case number: Melbourne No M28 of 2024 Applicant: Singapore Telecom Australia Investments…

Delhi High Court vs ABIC India Pvt. Ltd: TRANSFER PRICING CASE

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…

Italy vs Ilapark

CASE INFORMATION Court: Supreme Court of Cassation, Civil Section 5 Case number: No. 24289/2016 R.G. (Judgment No. 26432/2024) Citation:…

X BV v Netherlands (Staatssecretaris van Financiën)

CASE INFORMATION Court: Court of Justice of the European Union (First Chamber) Case number: C-585/22 Applicant: X BV Respondent:…

Portugal vs A Mining SA: Transfer Pricing Case

CASE INFORMATION Court: Supreme Administrative Court, 2nd Section (Portugal) Case number: 0120/12.9BEBJA 01224/16 Citation: JSTA000P32692…

The Thistle Trust vs C. South African Revenue Service: Understanding the Conduit Principle in…

The Thistle Trust, a discretionary trust and beneficiary of the Zenprop Group of trusts, received distributions of capital gains realised…

F SCS/ Ordre des avocats vs Luxembourg

This case summary is available as a PDF download from the Academy of Tax Law case library.

F SCS vs LUXEMBOURG

The case concerns a request for a preliminary ruling from the Cour administrative (Luxembourg) on the interpretation of Article 17(1) and…

Slovakia vs Minebea Access Solutions: Transfer Pricing Case

The Supreme Administrative Court of the Slovak Republic dismissed the applicant's cassation complaint against a judgment of the Regional…

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…

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,…

RSA vs Wiese & Others: TAX DEBT RECOVERY CASE

CASE INFORMATION Court: THE SUPREME COURT OF APPEAL OF SOUTH AFRICA Case number: 1307/2022 Citation: Christoffel Hendrik Wiese and Others v…

Insights from Boerdery v SARS: Assessing Deductibility of Premiums in Farming

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…

Bechan vs SARS: Search and Seizure Powers of Revenue Authorities

CASE INFORMATION Court: Supreme Court of Appeal of South Africa Case number: 1196/2022 Citation: Bechan and Another v SARS Customs…

Ghana vs Blue Sky Products Ghana Ltd

This is an appeal from a decision of the High Court, Accra, dated 23rd November 2021, which dismissed an earlier appeal by Blue Sky…

Australia vs PEPSICO: TRANSFER PRICING CASE

PepsiCo, Inc and Stokely-Van Camp, Inc (SVC), both United States companies, challenged royalty withholding tax notices and diverted profits…

Seadrill Ghana Operations Ltd v. Ghana Revenue Authority

This is an appeal against a ruling of the High Court, Commercial Division, Court 8, delivered on 5th April 2022, which struck out and…

Ghana vs Scancom Plc

CASE INFORMATION Court: Superior Court of Judicature, High Court of Justice, Ghana (Commercial Division), Accra Case number: SUIT NO.:…

Ghana vs Maersk Drillship

This is an appeal against the ruling of the High Court (Commercial Division), Accra, dated 19th October 2022, which had upheld in part an…

Ghana vs Uniliver Ghana Limited

CASE INFORMATION Court: Superior Court of Judicature, High Court of Justice, Commercial Division 2, Accra Case number: CM/TAX/0450/2021…

Ghana vs Perseus Mining Ghana Limited

CASE INFORMATION Court: Court of Appeal (Civil Division), Accra, Ghana Case number: Suit No. H1/137/2022 Applicant: Perseus Mining (GH) Ltd…

3M Company v Commissioner of Internal Revenue

CASE INFORMATION Court: United States Tax Court Case number: Docket No. 5816-13 Citation: 160 T.C. No. 3 Applicant: 3M Company and…

Orde van Vlaamse Balies vs Belgium: Legal Privilege and Cross-Border Tax Reporting Obligations

CASE INFORMATION Court: Court of Justice of the European Union (Grand Chamber) Case number: C-694/20 Applicant: Orde van Vlaamse Balies,…

Ghana vs Richard Amo Hene

CASE INFORMATION Court: Superior Court of Judicature, Supreme Court Case number: Writ No. J1/08/2021 Citation: Richard Amo-Hene v Ghana…

Fiat Finance vs Luxembourg

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…

F Taxpayer vs SARS: Procedural Compliance in Tax Disputes

This judgment concerns two interrelated applications before the Tax Court: the taxpayer's application for a final order against SARS under…

Engie/ Luxembourg vs European Union

CASE INFORMATION Court: General Court of the European Union (Second Chamber, Extended Composition) Case number: Joined Cases T-516/18 and…

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…

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…

Canada vs Cameco Corporation

Cameco Corporation appealed reassessments of its 2003, 2005 and 2006 taxation years, which added amounts of $43,468,281, $196,887,068 and…

UK vs Glencore Energy: Transfer Pricing Case

CASE INFORMATION Court: Court of Appeal (Civil Division) Case number: C1/2017/1845 Citation: [2017] EWCA Civ 1716 Applicant: Glencore…

Canada vs Thompson

CASE INFORMATION Court: Supreme Court of Canada Case number: 35590 Citation: 2016 SCC 21 Applicant: Minister of National Revenue…

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…

Canada vs GlaxoSmithKline Inc., October 2012, Supreme Court of Canada, 2012 SCC 52

CASE INFORMATION Court: Supreme Court of Canada Case number: 33874 Citation: 2012 SCC 52 Applicant: Her Majesty The Queen Respondent:…

Australia vs SNF: In-Depth Summary

CASE INFORMATION Court: Full Federal Court (of Australia) Citation: 2011 ATC 20-265; [2011] FCAFC 74 Applicant: Federal Commissioner of…

Canada vs General Electric Capital Canada: Transfer Pricing Case

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…

Cadbury Schweppes vs UK: EU Ruling on Freedom of Establishment and Tax Avoidance

This is a reference for a preliminary ruling made by the Special Commissioners of Income Tax, London, under Article 234 EC, concerning the…

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…

Skidmore v. Swift & Co. (323 U.S. 134 (1944))

Seven employees of the Swift and Company packing plant at Fort Worth, Texas, sued under the Fair Labor Standards Act to recover overtime,…

Substance in international tax: what it means and why it matters

Australia and Canada formalise MLI arbitration arrangements

Finland proposes corporate tax cut to 18% in draft 2027 budget

Nigeria Revenue Service issues guidelines on virtual asset taxation

Luxembourg tax authority warns of penalties for Pillar Two registration and filing failures

Portugal completes Pillar Two reporting framework with approval of Form 64

Caribbean jurisdictions reaffirm regional tax co-operation at Georgetown meeting

Seychelles rated Largely Compliant in Global Forum's 2026 in-depth peer review on tax…

Argentina and South Korea conclude first-ever income tax treaty

ATO updates Pillar Two lodgment and payment guidance: what groups need to know

Malaysia extends foreign-sourced capital gains exemption into 2026

India's APA programme annual report highlights reforms under new tax legislation

Monaco introduces a qualified domestic minimum top-up tax under Pillar Two

BEPS Pillar Two: lessons from the first round of filings

Belarus–Myanmar income tax treaty enters into force

UAE Federal Tax Authority sets registration timelines for Pillar Two top-up tax

Poland tables draft bill on digital services

Kazakhstan and Norway to sign amending protocol to their tax treaty

South Africa consults on draft taxation laws and tax administration amendments

Portugal approves top-up tax assessment form

HMRC updates guidance on transitional approach to GloBE Information Return

Austria and Switzerland sign amending protocol to bilateral tax treaty

Asian jurisdictions report EUR 1.6 billion in additional tax revenue from transparency measures…

Qatar opens Pillar Two registration for multinational groups via Dhareeba platform

Luxembourg draft law clarifies stock option taxation and introduces preferential regime for…

Uruguay's Resolution No. 1517/2026 sets out operational rules for new Personal Income Tax…

Mauritius Finance Bill 2026: key tax measures for practitioners

Cyprus adopts additional Pillar Two guidance and confirms Side-by-Side safe harbour…

Ghana Supreme Court confirms finality of tax objection decisions and bars successive objections

Uruguay submits parliamentary bill to approve double taxation treaty with Türkiye

Privy Council clarifies Mauritius interest income exemption in Alteo Energy

Romania overhauls advance pricing agreement procedure under NAFA Order 827/2026

European Commission's first FSR review: no overhaul, but procedural changes likely

Court of Federal Claims strikes down Treasury's GILTI disqualified basis regulation

Swiss Federal Supreme Court rules foreign single-investor funds exempt from securities transfer…

Singapore anti-avoidance: two judgments and five years of IRAS enforcement data

IRAS rules that using foreign income to pay dividends does not trigger Singapore tax

Poland overhauls mandatory disclosure rules from October 2026

Hong Kong gazettes bill on enhanced maritime tax concessions and new commodity trading relief

Hong Kong tightens CRS framework ahead of 2027 deadline

Greece extends carried interest tax regime to AIF service company employees

Dominican Republic enacts Law No. 30-26: higher corporate rate, new withholding taxes and…

Australia amends Pillar Two rules to align with OECD guidance

Canada's Tax Court sets out the building blocks of reliable transfer pricing analysis in…

Kenya enacts Finance Act, 2026: key tax changes for businesses and advisers

FHTP reaches conclusions on 13 regimes under revised BEPS Action 5 methodology

OECD corporate tax statistics 2026: revenues hold firm, rates stabilise

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…

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…

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…