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VAT
Interests of justice in reinstating an appeal
CRC v BMW Shipping Agents Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 22 April 2021
Application to cancel VAT registration
Step-by-Step (Northern Ireland) Ltd (
TC8038
)
Settlement filled a hole in the business’s profits
Charlton Chauffeur Drive Ltd (
TC8042
)
Main purpose of share for share exchange
Euromoney Institutional Investor plc (
TC8046
)
Taxpayer’s entitlement to credit for PAYE deductions
S Hoey v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 April 2021
Application to make late appeals refused
S Adair and others (
TC8051
)
Was a lease agreement for parking vehicles a licence to occupy land?
RK Fuels Ltd (
TC8053
)
No group existed so substantial shareholdings exemption did not apply
M Group Holdings Ltd (
TC8054
)
Notice to file a return and validity of closure notices
A Sternlicht and others (
TC8044
)
Interpretation of wording in closure notices
Daarasp LLP & Betex LLP v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 13 April 2021
Late application for enhanced protection
M Gammell (
TC8035
)
Lack of clarity in high income child benefit charge form
J Hayden (
TC8037
)
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NEWS
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Agent reference number checks paused
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This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn