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Tax cases

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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
Standard rated staff or exempt medical services to health board? premium icon
Archus Trading Ltd (TC7557)
30 Mar 2020
Claim for foreign service relief on a termination payment premium icon
L da Silva (TC7600)
30 Mar 2020
Late appeal after original emailed notification blocked by tribunal firewall premium icon
J Ashfield (TC7604)
30 Mar 2020
Failure to offer a statutory review of a high income child benefit charge premium icon
W Kroen (TC7605)
30 Mar 2020
Late corrective action taken after receipt of follower notices premium icon
J and N Unsworth (TC7588)
22 Mar 2020
Late notification of claim for enhanced pension protection premium icon
P Hayes (TC7586)
22 Mar 2020
No exemption from transfer of assets abroad provisions premium icon
A Davies, P McAteer, B Evans-Jones v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 March 2020
22 Mar 2020
Reasonable excuse for failing to comply with information notices premium icon
R Butcher (TC7596)
22 Mar 2020
Stamp duty land tax liability of a farm bought for development premium icon
Pensfold (TC7609)
22 Mar 2020
Validity of accelerated payment notices premium icon
R (oao Reid and Emblin) v CRC; Reid and Emblin v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 March 2020
16 Mar 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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