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Avoidance
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Personal liability notice for unpaid National Insurance
D Unwin (
TC7837
)
More than one residence leads to higher charge
M Moaref and A Mozhdeh (
TC7873
)
Who supplied the services?
P Newey (trading as Ocean Finance) (
TC7844
)
Award of costs against a third party
Golden Harvest Wholesale Ltd (
TC7847
)
Food for thought?
Staatssecretaris van Financiën v X (
Case C-331/19
), Court of Justice of the EU, 1 October 2020
High income child benefit charge successes
K Brazier (
TC7671
); J Carthy (
TC7674
); A Morrow (
TC7670
); J Fuller (
TC7675
)
Request to disclose mutual agreement procedure documents
K McCabe v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 21 September 2020
Input tax on legal fees for bringing High Court proceedings
T&C Bainbridge Farming Partnership (
TC7759
)
Loan to company was not approved charitable investment
Reb Moishe Foundation (
TC7785
)
Taxable and exempt supplies
DCM (Optical Holdings) Ltd v CRC,
Court of Session
, 8 September 2020
Application for costs because of HMRC’s unreasonable conduct
CIR v Cheshire Centre for Independent Living,
Upper Tribunal (Tax and Chancery Chamber)
, 15 September 2020
Single or mixed supply of skate hire and rink admission
The Ice Rink Company Ltd; Planet Ice (Milton Keynes) Ltd (
TC7829
)
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
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Readers’ forum: Happy ever after …
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NEWS
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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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CASES
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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