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Tax cases

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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
Alleged understated sales on returns premium icon
Wei Xian Peng and Qian Hong Peng trading as Zhu Guang Restaurant (TC7523)
30 Mar 2020
Option to tax applied on basis land was exempt premium icon
D Moulsdale trading as Moulsdale Properties v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 March 2020
30 Mar 2020
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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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