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Tax cases

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Quantification of claim for underclaimed input VAT premium icon
NHS Lothian Health Board v CRC, Court of Session, 9 April 2020
04 May 2020
VAT treatment of supplies from different kinds of gambling machines premium icon
CRC v The Rank Group plc; Done Brothers (Cash Betting) Ltd, Tote (Successor) Company Ltd and Tote Bookmakers Ltd, Upper Tribunal (Tax and Chancery Chamber), 15 April 2020
04 May 2020
Input tax on legal fees linked to freezing order premium icon
P Malde (TC7621)
04 May 2020
Eligibility for land remediation relief premium icon
Northern Gas Networks Ltd (TC7615)
17 Apr 2020
Minimal penalty brings later years into charge premium icon
M Roberts (TC7616)
15 Apr 2020
VAT liability of action day planner premium icon
CRC v Thorsteinn Gardarsson trading as Action Day A Islandi, Upper Tribunal (Tax and Chancery Chamber), 31 March 2020
09 Apr 2020
VAT - clarity of the meaning of ‘due or paid’ in invoice premium icon
Zipvit Ltd v CRC, Supreme Court, 1 April 2020
09 Apr 2020
HMRC’s policy on high income child benefit charge penalties premium icon
S Clarke (TC7637)
06 Apr 2020
Late fixed protection applications premium icon
The executors of the estate of D Harrison (deceased); S Harrison (TC7564)
06 Apr 2020
Time limit to make an amendment to a stamp duty land tax return premium icon
C Candy (TC7607)
06 Apr 2020
Was adjoining paddock part of the grounds of the house? premium icon
L Myles-Till (TC7633)
06 Apr 2020
No excuse for failing to notify a liability to the high income child benefit charge premium icon
T Rogers (TC7608)
01 Apr 2020
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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 Determining characterisation of earnings paid 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
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