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Tax cases

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Lower tribunal should give fuller explanation for decision premium icon
Award Drinks Ltd (in liquidation) v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 June 2020
24 Aug 2020
Time limit for issuing a penalty premium icon
R Hanan v CRC, Upper Tribunal (Tax and Chancery Chamber), 22 June 2020
24 Aug 2020
Input tax on purchase of stock from related company premium icon
Stonypath Developments Ltd (TC7735)
24 Aug 2020
Employer acted in good faith premium icon
Sci-Temps Ltd (TC7796)
24 Aug 2020
Whether expenditure on resurfacing a yard was revenue or capital premium icon
Steadfast Manufacturing & Storage Ltd (TC7770)
18 Aug 2020
Attribution of agent’s behaviour to business owners premium icon
Nicholas and Charlotte Sandham trading as Premier Metals Leeds v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 June 2020
18 Aug 2020
Focus on the contracts rather than the economic reality premium icon
All Answers Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 July 2020
18 Aug 2020
Deliberate inaccuracies in tax returns premium icon
Dr M Hallen and Dr A Persson (TC7775)
18 Aug 2020
No reason to set aside earlier decision premium icon
T Rogers (TC7781)
18 Aug 2020
Vehicles' primary suitability premium icon
N Payne, C Garbett, Coca-Cola European Partners GB Ltd v CRC, Court of Appeal, 20 July 2020
10 Aug 2020
Amortisation of goodwill after merger of practices premium icon
Armstrong and Haire Ltd (TC7780)
07 Aug 2020
Effect of transfer of rights by grant of option premium icon
O Fanning (TC7776)
06 Aug 2020
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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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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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
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