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Assessments raised to coerce taxpayer into co-operating
S Cussens (
TC7337
)
Tax on capital gains and pre-entry loss rules
ANO (No 1) Ltd (
TC7221
)
When was a retention payment earned?
B Murphy (
TC7224
)
Validity of enquiry and closure notices
Inverclyde Property Renovation LLP; Clackmannanshire Regeneration LLP (
TC7223
)
Employer error on address amounts to special circumstances
J Locmelis (
TC7300
)
Advance VAT security deposit required from the company
Pachangas Mexican Restaurant Ltd (
TC7250
)
Application for hearing to be anonymous
JK (
TC7226
)
Loyalty bonus payments are subject to tax
CRC v Hargreaves Lansdown Asset Management Ltd, Upper Tribunal (Tax and Chancery Chamber),
9 August 2019
Claim for in-house non-legally qualified officer
J Walsh (
TC7178
)
Right to deduct costs of litigation
N Gray (
TC7208
)
Taxpayer’s errors were a mix of careless and deliberate
D Scott (
TC7228
)
Entitlement to losses on property dealings
G Lim (
TC7248
)
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Small income tax cut for low earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026
Small income tax cut for low earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid