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Tax cases

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Company’s input tax claim on buying residential property premium icon
Kang and Mand Ltd (TC7945)
04 Jan 2021
Repayment of SDLT due in respect of contingent consideration premium icon
Project Blue Ltd (TC7949)
04 Jan 2021
Information on the soft drinks industry levy is in the regulations premium icon
Fortune Foods UK Ltd (TC7952)
04 Jan 2021
Taxpayer is obliged to take responsibility for his tax affairs premium icon
N Owen (TC7593)
04 Jan 2021
Discoverability of mistakes and the Limitation Act 1980 premium icon
CRC v Test Claimants in the Franked Investment Income Group Litigation and others, Supreme Court, 20 November 2020
14 Dec 2020
Lack of attention to HMRC’s correspondence premium icon
C Campbell (TC7921)
14 Dec 2020
No evidence to admit late appeal premium icon
H Solvkjaer (TC7933)
14 Dec 2020
Provision should be made against injury of sole director premium icon
Ryden Contractors Ltd (TC7937)
14 Dec 2020
Property acquired speculatively for redevelopment premium icon
Forest Commercial Services Ltd (TC7944)
07 Dec 2020
Inadequate reasons for rejecting the taxpayer’s explanation premium icon
Revive Corporation Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 November 2020
07 Dec 2020
Nature of insurance supply premium icon
Safestore Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 November 2020
07 Dec 2020
VAT treatment of disconnection fees for utilities on caravan park premium icon
Tallington Lakes Ltd (TC7927)
07 Dec 2020
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Readers’ forum: Does a guest house owner need to register for VAT? Readers’ forum: Offering a FIG leaf? Readers’ forum: Missing in action Readers’ forum: Cross-border tax treatment of disability benefit – revisited New queries: 15 October 2026
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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 Surge in foreign tax authority requests for information
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Voting rights not established Free spins won from wholly free games are exempt Back-to-back rotation included accommodation Input tax on supplies of management services Pool house was not suitable as a second home
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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
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