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Tax cases

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Penalty imposed for late paid partner payment notice premium icon
D Beadle v CRC, Court of Appeal, 29 April 2020
04 May 2020
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
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Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026
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Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy
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