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Tax cases

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Errors of law in admitting late appeal premium icon
CRC v Websons (8) Ltd, Upper Tribunal (Tax and Chancery Chamber), 12 May 2020
04 Jun 2020
Application of seafarers' earnings deduction scheme premium icon
P Szymusik (TC7656)
29 May 2020
Claim to recharacterise payments to directors as distributions premium icon
Chalcot Training Ltd v Ralph and CRC, Chancery Division, 5 May 2020
28 May 2020
Flat with defective cladding was a dwelling premium icon
Fish Homes Ltd (TC7666)
28 May 2020
Loss relief claims arising on contracts based on stock market movement premium icon
Sherrington and others (TC7629)
27 May 2020
Hardship application to defer paying VAT assessment premium icon
Rok Construction and Hire Ltd (TC7638)
27 May 2020
Inaccurate mileage relief claim and errors in tax returns premium icon
A Akhtar (TC7646)
22 May 2020
Treatment of overseas resident’s diving income premium icon
M Fowler v CRC, Supreme Court, 20 May 2020
21 May 2020
Definition of contribution paid to pension scheme premium icon
CRC v Sippchoice Ltd, Upper Tribunal (Tax and Chancery Chamber), 12 May 2020
21 May 2020
Acquisition of a domicile of choice in the UK premium icon
E Henkes (TC7645)
20 May 2020
Zero-rated cake or standard rated as an item of confectionery? premium icon
Corte Diletto UK Ltd (TC7570)
20 May 2020
Football referees are not employees premium icon
CRC v Professional Game Match Officials Ltd, Upper Tribunal (Tax and Chancery Chamber), 6 May 2020
15 May 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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