Tax cases

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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

S McMillan (TC7595)

Red, White and Green Ltd (TC7603)

2 Strand Road Ltd (trading as ‘Hillbillys Fried Chicken’) (TC7537)

N Dyer (TC7567)

Linpac Group Holdings Ltd (TC7556)

A&S Import and Export Trading Ltd (TC7520)

T Good; J Ryan (TC7531)

Aria Technology v CRC, Court of Appeal, 19 February 2020

J Shelford, I Lazar, R Herbert and M Herbert (as executors of J Herbert deceased) and J Shelford (as trustee of the Herbert Life Interest Trust Settlement) (TC7549)

A Scott v CRC, Court of Appeal, 22 January 2020

CRC v A Naghshineh, Upper Tribunal (Tax and Chancery Chamber), 31 January 2020

Secure Service Ltd (TC7555)

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Readers’ forum: Could business split to avoid MTD create a VAT problem? Readers’ forum: Goodwill hunting Readers’ forum: Where does a team meeting take place? Readers’ forum: Excess cash New queries: 23 April 2026

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Record haul of tax and National Insurance for the exchequer Spotlight on property business arrangements with indemnities Rate of levy to increase due to Middle East crisis Campaign to reunite young people with forgotten funds Changes to overlap relief online service from 1 June

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Payments conferred a gratuitous benefit Payment did not constitute earnings No need to alert taxpayer to alternative evidence Disputed director’s loan account was written off Discovery assessment was invalid

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Tax cases

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Deadline dates for May 2026