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Tax cases

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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
VAT treatment of disconnection fees for utilities on caravan park premium icon
Tallington Lakes Ltd (TC7927)
07 Dec 2020
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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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