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Tax cases

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No reasonable excuse for late filed returns premium icon
P Grewal (TC7749)
17 Jul 2020
Ireland did not grant Apple unlawful tax advantages premium icon
Ireland v Commission (Cases T-778/16 and T-892/16), General Court of the EU, 15 July 2020
16 Jul 2020
Single supply of investment management services premium icon
BlackRock Investment Management (UK) Ltd v CRC (Case C-231/19), Court of Justice of the EU, 2 July 2020
16 Jul 2020
Assessment based on two sales invoices premium icon
S Convery (TC7682)
15 Jul 2020
No substantial changes in travel costs premium icon
N Sambhi (TC7717)
13 Jul 2020
Understated sales on returns premium icon
K Lamb trading as The Dolphin (TC7692)
13 Jul 2020
Lack of evidence of occupation to support main residence exemption premium icon
A Hashmi (TC7715)
13 Jul 2020
Membership of limited liability partnership premium icon
P Wilson (TC7716)
13 Jul 2020
Transfer of property to relative’s company premium icon
A Bhiki (TC7728)
13 Jul 2020
Ten year appeal concerning bad debt relief premium icon
British Telecommunications plc v CRC, Chancery Division, 30 March 2020
13 Jul 2020
Appeal against late VAT registration assessment and penalty premium icon
Abdul Kharadi (TC7686)
06 Jul 2020
Claim for overpaid VAT on fees charged to bingo players premium icon
The Advocate General representing CRC v KE Entertainment Ltd, Supreme Court, 24 June 2020
06 Jul 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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