This list is for information only. It is not intended to be a comprehensive analysis of the case. It is sorted alphabetically, by the title of the case.

HMRC cannot accept any responsibility for any action you may decide to take because of the information that is in this list.

While we try to make sure the information in the list is correct, dates may change.

The list was last updated on 07 February 2025.

Boehringer Ingelheim Ltd

Neutral citation: [2024] UKFTT 948 (TC)

Appeal reference: TC/2021/02828

First-tier Tribunal decision: Appeal allowed.

Date of decision: 21 October 2024

Current status: HMRC granted permission to appeal to the Upper Tribunal.

Bolt Services UK Ltd

Neutral citation: [2023] UKFTT 1043 (TC)

Appeal reference: TC/2023/01186

First-tier Tribunal decision: Appeal allowed.

Date of decision: 15 December 2023

Current status: HMRC’s appeal to the Upper Tribunal heard 26 to 27 November 2024.

Colaingrove Ltd

Neutral citation: [2024] UKFTT 00490 (TC)

Appeal references: LON/2000/0765, LON/2008/2228, LON/2009/0572, TC/2011/03844

First-tier Tribunal decision: Appeal allowed in part.

Date of decision: 29 May 2024

Current status: Both parties granted permission to appeal to the Upper Tribunal.

Colchester Institute Corporation

Neutral citation: [2024] UKUT 397 (TCC)

Appeal reference: UT/2024/00063

Upper Tribunal decision: The Upper Tribunal dismissed HMRC’s appeal.

Date of decision: 4 December 2024

Current status: HMRC is seeking permission to appeal to the Court of Appeal.

Elphysic Ltd and others

Neutral citation: [2024] UKFTT 291 (TC)

Appeal references: TC/2022/12879,TC/2022/12880, TC/2022/00735,TC/2022/01302, TC/2022/12881

First-tier Tribunal decision: Appeal allowed in part.

Date of decision: 27 March 2024

Current status: Both parties granted permission to appeal to the Upper Tribunal. Listed for hearing in the Upper Tribunal 19 to 21 May 2025 (over 2 days).

Go City Ltd

Neutral citation: [2024] UKFTT 00745 (TC)

Appeal references: TC/2021/02310, TC/2021/02440, TC/2021/11455

First-tier Tribunal decision: Appeal allowed.

Date of decision: 14 August 2024

Current status: HMRC is not seeking permission to appeal.

Hotel La Tour Ltd

Neutral citation: [2024] EWCA Civ 564

Appeal reference: CA -2023-001883

Court of Appeal decision: The Court of Appeal allowed HMRC’s appeal.

Date of decision: 21 May 2024

Current status: Hotel La Tour granted permission to appeal to the Supreme Court.

Innovative Bites Ltd

Neutral citation: [2024] UKFTT 95 (TCC) 

Appeal reference: UT/2023/000007

Upper Tribunal decision: The Upper Tribunal dismissed HMRC’s appeal.

Date of decision: 4 April 2024

Current status: HMRC granted permission to appeal to the Court of Appeal. Appeal to be heard on either 11 or 12 March 2025.

Northumbria Healthcare NHS Foundation Trust

Neutral citation: [2024] EWCA Civ 177

Appeal reference: CA-2022-002498

Court of Appeal decision: The Court of Appeal allowed the Trust’s appeal.

Date of decision: 27 February 2024

Current status: HMRC granted permission to appeal to the Supreme Court. Listed for hearing in the Supreme Court 7 to 8 April 2025.

Sintra Global INC & Parul Malde

Neutral citation: [2024] UKUT 00346 (TCC)

Appeal reference: UT/2022/000157

Upper Tribunal decision: HMRC’s appeal allowed in part.

Date of decision: 7 November 2024

Current status: HMRC granted permission to appeal to the Court of Appeal.

Sonder Europe Ltd

Neutral citation: [2025] UKUT 14 (TCC)

Appeal reference: UT/2023/00091

Upper Tribunal decision: Appeal allowed.

Date of decision: 14 January 2025

Current status: The Upper Tribunal allowed HMRC’s appeal, setting aside and re-making the First-tier Tribunal decision.

Yorkshire Agricultural Society

Neutral citation: [2025] UKUT 4 (TCC)

Appeal reference: UT/2023/000115

Upper Tribunal decision: Appeal dismissed.

Date of decision: 9 January 2025

Current status: The Upper Tribunal dismissed HMRC’s appeal.