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Inadequate proof of goods removed abroad
H Ripley & Co Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 30 June 2025
Companies failed to meet requirements for relief
York SD Ltd and others (
TC9589
)
Missing trader intra community fraud in labour market
Red Rose Payroll Ltd (
TC9590
)
Chargeable gains degrouping charge applies
Currys Retail Ltd (
TC9562
)
Cases cited by artificial intelligence were hallucinatory
CRC v M Gunnarsson,
Upper Tribunal (Tax and Chancery Chamber)
, 24 July 2025
Inadequate evidence to support zero rating
Fisher Hirst Ltd (
TC9526
)
Victim of fraud’s late appeal permitted
D Stoney (
TC9572
)
Only or main residence relief applied to property sales
M Campbell (
TC9585
)
Misunderstanding tax affairs was reasonable excuse
S Lamuth (
TC9578
)
HMRC’s application to appeal denied
BGC Services Holdings LLP (
TC9548
)
Delayed repayment provided reasonable excuse
ESC Studios Ltd (
TC9554
)
Closure notices were correctly issued
A Armah (
TC9571
)
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READERS'
FORUM
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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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NEWS
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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
DEADLINE DATES
Deadline dates for March 2026
CASES
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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
MOST POPULAR
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