Tolley’s monthly tax case tracker

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

This tax tracker tool displays the current status and most recent developments of direct tax cases being heard by the Upper Tribunal (UT), the Court of Appeal, the Court of Session, the Supreme Court and the EU Court of Justice as at 21 March 2025. It is updated on a rolling monthly basis.

The tracker is split into three parts:

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

Cases subject to an appeal

This section of the tracker shows cases that are currently subject to an appeal.

Name of parties and citation	Current status
A D Bly Groundworks and Civil Engineering Limited v HMRCCA/2024/001410; [2024] UKUT 104 (TCC); [2021] UKFTT 445 (TC)	Subject: Corporation tax ― provision for pensions liabilities Status : Taxpayers’ appeal to the Court of Appeal scheduled to be heard by 19 September 2025 Background: The taxpayers were lead appellants in a group of appeals by companies who implemented a tax avoidance scheme, notified under DOTAS, to reduce their

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