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Third party notice in respect of non-resident individuals
CRC ex parte Mr and Mrs PQ (
TC7199
)
Treatment of employee theft as a ‘bad debt relief’ claim
Total Catering Equipment Ltd (
TC7184
)
Lawfulness of an informal investigation by HMRC
R on the application of JJ Management LLP and others v CRC and another,
Queen’s Bench Division
, 25 July 2019
Notice of enquiry into taxpayer’s return sent to agent
W Tinkler v CRC,
Court of Appeal
, 31 July 2019
Lack of awareness of need to file a self-assessment return
T Mahood (
TC7188
)
Payroll services provided by a charity to disabled people
Cheshire Centre for Independent Living (
TC7182
)
Relevance of HMRC's conduct before lodging an appeal
Distinctive Care v CRC,
Court of Appeal
, 13 June 2019
Input tax on purchase of SFP units is deductible
CRC v Frank A Smart & Son Ltd,
Supreme Court
, 29 July 2019
Permission to make late appeal
Sood (
TC7196
)
Right to receive loan notes superseded by deed of variation
D Briggs, M Whitehill, S Knight, Trustees of the Briggs Accumulation and Maintenance Trust (
TC7166
)
Insurance services supplied direct or as an intermediary
Safestore Ltd (
TC7115
)
Application granted but not enforced
P Wheeler (
TC7164
)
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Small income tax cut for low earners
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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