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Landmark Tax cases

Foundational UK tax authorities — HMRC, income tax, VAT, CGT — ordered by citation impact.

2 landmarks, ordered by citation impact.

  1. 01

    Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd

    [2025] UKSC 46 · United Kingdom Supreme Court · 2025
  2. 02

    Orsted West of Duddon Sands (UK) Limited (now named Orsted Schroders Greencoat WODS Holdco Limited) and others v Commissioners for His Majesty’s Revenue and Customs

    [2026] UKSC 12 · United Kingdom Supreme Court · 2026

    Capital allowances for pre-construction environmental surveys on offshore windfarms