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Tax cases

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HMRC was correct to cancel MOSS registration premium icon
Krystal Hosting Ltd (TC7923)
15 Feb 2021
Pleadings are not a game to be played premium icon
D Bradford (TC7986)
15 Feb 2021
Aim of the regime is to encourage compliance premium icon
RMF Construction Services Ltd (TC7995)
08 Feb 2021
No EIS relief for shares carrying preferential rights premium icon
Foojit Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 January 2021
08 Feb 2021
Ceroc was not a form of dance taught in schools premium icon
CRC v A Cook, Upper Tribunal (Tax and Chancery Chamber), 28 January 2021
08 Feb 2021
Main house and annexe are not separate dwellings premium icon
E and C Partridge (TC7991)
08 Feb 2021
VAT liability of digital newspapers premium icon
CRC v News Corp UK and Ireland Ltd, Court of Appeal, 28 January 2021
01 Feb 2021
Taper relief due on shares owned as business and as non-business assets premium icon

R Lee and N Bunter, Upper Tribunal (Tax and Chancery Chamber), 21 December 2021

01 Feb 2021
Closure notices are not invalid premium icon
A Sternlicht and others (TC7972)
01 Feb 2021
Ramsay principle applies to transactions premium icon
S Padfield and others (TC7983)
01 Feb 2021
Extent of legitimate interest in documents in a decided case premium icon

Fastklean Ltd v CRC and K Gordon (TC7981)

01 Feb 2021
Failure to meet the qualifying criteria for research and development premium icon
Hadee Engineering Co Ltd (TC7969)
25 Jan 2021
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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