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Tax cases

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Residence is matter of fact premium icon
CRC v Development Securities plc and others, Court of Appeal, 15 December 2020
04 Jan 2021
Company’s input tax claim on buying residential property premium icon
Kang and Mand Ltd (TC7945)
04 Jan 2021
Repayment of SDLT due in respect of contingent consideration premium icon
Project Blue Ltd (TC7949)
04 Jan 2021
Information on the soft drinks industry levy is in the regulations premium icon
Fortune Foods UK Ltd (TC7952)
04 Jan 2021
Taxpayer is obliged to take responsibility for his tax affairs premium icon
N Owen (TC7593)
04 Jan 2021
Discoverability of mistakes and the Limitation Act 1980 premium icon
CRC v Test Claimants in the Franked Investment Income Group Litigation and others, Supreme Court, 20 November 2020
14 Dec 2020
Lack of attention to HMRC’s correspondence premium icon
C Campbell (TC7921)
14 Dec 2020
No evidence to admit late appeal premium icon
H Solvkjaer (TC7933)
14 Dec 2020
Provision should be made against injury of sole director premium icon
Ryden Contractors Ltd (TC7937)
14 Dec 2020
Property acquired speculatively for redevelopment premium icon
Forest Commercial Services Ltd (TC7944)
07 Dec 2020
Inadequate reasons for rejecting the taxpayer’s explanation premium icon
Revive Corporation Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 November 2020
07 Dec 2020
Nature of insurance supply premium icon
Safestore Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 November 2020
07 Dec 2020
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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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