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Tax cases

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Lack of awareness justified by absence abroad premium icon
A O’Connor (TC7833)
02 Nov 2020
Input tax claim on the supply of blinds installed by developer premium icon
Wickford Development Co Ltd (TC7864)
02 Nov 2020
Transfer of assets abroad provisions take precedence premium icon
J Lancashire, T Lee, M Johnson (TC7884)
02 Nov 2020
Permission to appeal to tribunal out of time premium icon
J Devereaux (TC7854)
02 Nov 2020
Innocent misunderstanding of law is not careless premium icon
H Taylor (TC7893)
02 Nov 2020
Expenditure on training to maintain fitness as a diver premium icon
R Osborne (TC7851)
26 Oct 2020
Pension fund management services provided by non-insurers premium icon
United Biscuits (Pension Trustees) Ltd; United Biscuits Pension Investments Ltd v CRC, Court of Justice of the EU, 8 October 2020
26 Oct 2020
Input tax on property costs when no rent had been charged premium icon
C and S Slaymark (TC7709)
26 Oct 2020
Covid-19 was not a special circumstance to reduce RTI penalties premium icon
Cherwell Optical Ltd (TC7852)
26 Oct 2020
Suitability of grounds for reasonable enjoyment of house premium icon
L Phillips (TC7859)
26 Oct 2020
Higher rate relief for holiday letting business premium icon
Waterside Escapes Ltd (TC7881)
26 Oct 2020
Personal liability notice for unpaid National Insurance premium icon
D Unwin (TC7837)
19 Oct 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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