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Tax cases

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Interests of justice in reinstating an appeal premium icon
CRC v BMW Shipping Agents Ltd, Upper Tribunal (Tax and Chancery Chamber), 22 April 2021

04 May 2021
Application to cancel VAT registration premium icon
Step-by-Step (Northern Ireland) Ltd (TC8038)
04 May 2021
Settlement filled a hole in the business’s profits premium icon
Charlton Chauffeur Drive Ltd (TC8042)

04 May 2021
Main purpose of share for share exchange premium icon
Euromoney Institutional Investor plc (TC8046)

27 Apr 2021
Taxpayer’s entitlement to credit for PAYE deductions premium icon
S Hoey v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 April 2021

27 Apr 2021
Application to make late appeals refused premium icon
S Adair and others (TC8051)
26 Apr 2021
Was a lease agreement for parking vehicles a licence to occupy land? premium icon
RK Fuels Ltd (TC8053)
26 Apr 2021
No group existed so substantial shareholdings exemption did not apply premium icon
M Group Holdings Ltd (TC8054)

26 Apr 2021
Notice to file a return and validity of closure notices premium icon
A Sternlicht and others (TC8044)

19 Apr 2021
Interpretation of wording in closure notices premium icon
Daarasp LLP & Betex LLP v CRC, Upper Tribunal (Tax and Chancery Chamber), 13 April 2021

19 Apr 2021
Late application for enhanced protection premium icon
M Gammell (TC8035)

19 Apr 2021
Lack of clarity in high income child benefit charge form premium icon
J Hayden (TC8037)

19 Apr 2021
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25
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