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 5 February 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

Recent updates are shown below in bold.

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)	Corporation tax-provision for pensions liabilities The FTT found that the primary purpose of entering into an unfunded pension arrangement (which had been notified under DOTAS) was to reduce their corporation tax liability without incurring any expenditure; and that the liability to pay pensions

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