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Regulation 13 determination and best judgment
Elmpine Developments Ltd (
TC7830
)
Corrective action not taken by the deadline
A Glasby
(TC7831
)
Lack of clear instructions caused filing delay
A Gatward (
TC7841
)
Rectification of tax return to correct charitable donation
A Webster,
Chancery Division
, 25 August 2020
Entitlement to input tax - whether an economic activity was carried out
Y4 Express Ltd (
TC7777
)
No appealable decision
L Bell (
TC7820
)
Taxpayer’s responsibility to ensure return is filed on time
D Bieliauskas (
TC7826
)
Accountant’s ill father is special circumstances
C and M Stokes (
TC7836
)
Suspension is not possible because conditions cannot be set
L McCann (
TC7827
)
Overpaid VAT was correctly recovered
Milton Keynes Hospitals NHS Foundation Trust v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 23 July 2020
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
)
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Association launches top ten asks to improve tax system
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