Tolley鈥檚 monthly tax case tracker
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 7 May 2025. It is updated on a rolling monthly basis.
The tracker is split into three parts:
- 鈥�
Cases subject to an appeal
- 鈥�
Cases potentially subject to an appeal, and
- 鈥�
Finalised tax cases
Recent updates are shown 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) | Subject: Corporation tax 鈥� provision for pensions liabilities Status : Taxpayers鈥� 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 |
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