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Information on the soft drinks industry levy is in the regulations
Fortune Foods UK Ltd (
TC7952
)
Taxpayer is obliged to take responsibility for his tax affairs
N Owen
(TC7593)
Discoverability of mistakes and the Limitation Act 1980
CRC v Test Claimants in the Franked Investment Income Group Litigation and others,
Supreme Court
, 20 November 2020
Lack of attention to HMRC’s correspondence
C Campbell (
TC7921
)
No evidence to admit late appeal
H Solvkjaer (
TC7933
)
Provision should be made against injury of sole director
Ryden Contractors Ltd (
TC7937
)
Property acquired speculatively for redevelopment
Forest Commercial Services Ltd (
TC7944
)
Inadequate reasons for rejecting the taxpayer’s explanation
Revive Corporation Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 16 November 2020
Nature of insurance supply
Safestore Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 18 November 2020
VAT treatment of disconnection fees for utilities on caravan park
Tallington Lakes Ltd (
TC7927
)
Failure to pay land transaction tax on hotel purchase
Prime Aesthetics Ltd (
TC7948
)
Value of gamblers’ non-negotiable chips
CRC v London Clubs Management Ltd,
Supreme Court
, 27 November 2020
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Association launches top ten asks to improve tax system
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
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Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures