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A standstill agreement request in July when the limitation period for NICs would be two weeks after the end of the financial year of 5 April 2027 is premature, especially with the BOOX test case having just finished - and you'd expect a judgment before then (regardless of any subsequent...
I actually understand from my Tribunal in January this year (which did not consider the merits of the case, but upheld a barring order against HMRC in [2026] UKFTT 177 (TC)) that one group of test cases (I don't recall if it is CKA or TAAG) is likely to start in June 2026. There could be delays...
For those following the recent developments, my company Carbon Six has been involved in a protracted appeal against HMRC.
The Tribunal’s judgment has now been released. In it, HMRC’s conduct throughout the appeal was described by the Judge as ‘shambolic and haphazard’. Paragraphs 100 and 122...