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No reasonable excuse for late returns but there were special circumstances
C McNaughton (
TC7812
)
Supply of self-employed bathroom fitters’ services
Marshalls Bathroom Studio Ltd (
TC7753
)
Health problems are not an excuse
S Pirasana (
TC7814
)
Information notice penalty is invalid
S Ahmed (
TC7817
)
Suitable remedy is an appeal to the tribunal
R on the application of J Boulting and another v CRC,
Queen’s Bench Division
, 12 August 2020
Delay in imposing misdeclaration penalty was unreasonable
D Kishore v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 July 2020
Surrender of an option to buy land - exempt or taxable supply?
Landlinx Estates Ltd (
TC7706
)
Judicial review claim is not an excuse
W Archer (
TC7772
)
Bonus is not a termination payment
T Lucas (
TC7809
)
Shares fail to meet voting rights condition
G Holland-Bosworth (
TC7811
)
Pension transfer made in ill health
CIR v Parry and others,
Supreme Court
, 19 August 2020
Lower tribunal should give fuller explanation for decision
Award Drinks Ltd (in liquidation) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 June 2020
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
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Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid