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Time limit for issuing a penalty
R Hanan v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 June 2020
Input tax on purchase of stock from related company
Stonypath Developments Ltd (
TC7735
)
Employer acted in good faith
Sci-Temps Ltd (
TC7796
)
Whether expenditure on resurfacing a yard was revenue or capital
Steadfast Manufacturing & Storage Ltd (
TC7770
)
Attribution of agent’s behaviour to business owners
Nicholas and Charlotte Sandham trading as Premier Metals Leeds v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 18 June 2020
Focus on the contracts rather than the economic reality
All Answers Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 30 July 2020
Deliberate inaccuracies in tax returns
Dr M Hallen and Dr A Persson (
TC7775
)
No reason to set aside earlier decision
T Rogers (
TC7781
)
Vehicles' primary suitability
N Payne, C Garbett, Coca-Cola European Partners GB Ltd v CRC,
Court of Appeal
, 20 July 2020
Amortisation of goodwill after merger of practices
Armstrong and Haire Ltd (
TC7780
)
Effect of transfer of rights by grant of option
O Fanning (
TC7776
)
Mixed supply of car hire and optional child car seat
Europcar Group UK Ltd (
TC7733
)
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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