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Tax cases

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Claim to recharacterise payments to directors as distributions premium icon
Chalcot Training Ltd v Ralph and CRC, Chancery Division, 5 May 2020
28 May 2020
Flat with defective cladding was a dwelling premium icon
Fish Homes Ltd (TC7666)
28 May 2020
Loss relief claims arising on contracts based on stock market movement premium icon
Sherrington and others (TC7629)
27 May 2020
Hardship application to defer paying VAT assessment premium icon
Rok Construction and Hire Ltd (TC7638)
27 May 2020
Inaccurate mileage relief claim and errors in tax returns premium icon
A Akhtar (TC7646)
22 May 2020
Treatment of overseas resident’s diving income premium icon
M Fowler v CRC, Supreme Court, 20 May 2020
21 May 2020
Definition of contribution paid to pension scheme premium icon
CRC v Sippchoice Ltd, Upper Tribunal (Tax and Chancery Chamber), 12 May 2020
21 May 2020
Acquisition of a domicile of choice in the UK premium icon
E Henkes (TC7645)
20 May 2020
Zero-rated cake or standard rated as an item of confectionery? premium icon
Corte Diletto UK Ltd (TC7570)
20 May 2020
Football referees are not employees premium icon
CRC v Professional Game Match Officials Ltd, Upper Tribunal (Tax and Chancery Chamber), 6 May 2020
15 May 2020
Reasonable excuse claim fails premium icon
R Masetti (TC7635)
14 May 2020
Failure to comply with information notice premium icon
N Phillips (TC7630)
14 May 2020
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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