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Investments
VAT
Rental activities were not substantial
A Pontin and others (
TC9985
)
Company was out of time to appeal
Foy Wealth Ltd (
TC9958
)
Loans to taxpayer were employment income
R Bates (
TC9976
)
Structure was not an offshore installation
M King (
TC9982
)
No reason to stay appeal for outcome of judicial review
R Houldsworth (
TC9984
)
Project did not meet BEIS guidelines
Tanglewood Care Services Ltd (
TC9978
)
Director’s loan account was written off
CRC v G Quillan,
Upper Tribunal (Tax and Chancery Chamber)
, 6 August 2026
Documents for purchases of luxury goods inadequate
Plat UK Ltd (
TC9944
)
Schemes were not within the disclosure regime
Property 118; Cotswold Barristers Ltd (
TC9971
)
Property had lost the characteristics of a dwelling
Oakwood Great Oak Ltd (
TC9979
)
Lack of clarity over potential BADR claim
S
Knight (
TC9962
)
Overpayment relief is a separate relief
CRC v Candy,
Upper Tribunal (Tax and Chancery Chamber)
, 27 July 2026
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CASES
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Rental activities were not substantial
Company was out of time to appeal
Loans to taxpayer were employment income
Structure was not an offshore installation
No reason to stay appeal for outcome of judicial review
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This week's opinion: 27 August 2026
Second registration window now open for tax advisers
Agent Update 146 published
Relief for social housing could unlock golden brick delays
Foreign companies suspected to have underpaid £16.1bn