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Tax cases

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Claim for repayment supplement premium icon
Red Kite Art and Jewels Ltd (TC8048)

19 Apr 2021
Nature of a sale and leaseback transaction for VAT purposes premium icon
Balhousie Holdings Ltd v CRC, Supreme Court, 31 March 2021

13 Apr 2021
Bad debt relief claim rejected premium icon
Saint-Gobain Building Distribution Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 March 2021

13 Apr 2021
Necessary corrective action was not taken within the relevant timescale premium icon
CRC v Comtek Network Systems (UK) Ltd, Upper Tribunal (Tax and Chancery Chamber), 1 April 2021

12 Apr 2021
Satellite launch costs were not eligible for capital allowances premium icon
Inmarsat Global Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 March 2021

12 Apr 2021
Land that forms part of the grounds of a house premium icon
D and S Hyman; Pensfold; C and J Goodfellow v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 March 2021

29 Mar 2021
Place of supply rules and investment services premium icon
CRC v Wellcome Trust Ltd, Court of Justice of the EU, 17 March 2021

29 Mar 2021
Could Spanish business reclaim UK VAT on imported food? premium icon
Jota Jota Alimentos Global SL (TC8000)

29 Mar 2021
Penalty system is to deter late returns premium icon
Jocuguma Properties Ltd (TC8007)

29 Mar 2021
Income tax returns filed but not signed by taxpayer premium icon
S Burke (TC8020)
23 Mar 2021
Enquiries into consortium relief may continue premium icon
Eastern Power Networks plc and others v CRC, Court of Appeal, 3 March 2021

23 Mar 2021
Underground storage cavities are not plant premium icon
Cheshire Cavity Storage 1 Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 March 2021

23 Mar 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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