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Tax cases

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Alleged understated sales on returns premium icon
Wei Xian Peng and Qian Hong Peng trading as Zhu Guang Restaurant (TC7523)
30 Mar 2020
Option to tax applied on basis land was exempt premium icon
D Moulsdale trading as Moulsdale Properties v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 March 2020
30 Mar 2020
Standard rated staff or exempt medical services to health board? premium icon
Archus Trading Ltd (TC7557)
30 Mar 2020
Claim for foreign service relief on a termination payment premium icon
L da Silva (TC7600)
30 Mar 2020
Late appeal after original emailed notification blocked by tribunal firewall premium icon
J Ashfield (TC7604)
30 Mar 2020
Failure to offer a statutory review of a high income child benefit charge premium icon
W Kroen (TC7605)
30 Mar 2020
Late corrective action taken after receipt of follower notices premium icon
J and N Unsworth (TC7588)
22 Mar 2020
Late notification of claim for enhanced pension protection premium icon
P Hayes (TC7586)
22 Mar 2020
No exemption from transfer of assets abroad provisions premium icon
A Davies, P McAteer, B Evans-Jones v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 March 2020
22 Mar 2020
Reasonable excuse for failing to comply with information notices premium icon
R Butcher (TC7596)
22 Mar 2020
Stamp duty land tax liability of a farm bought for development premium icon
Pensfold (TC7609)
22 Mar 2020
Validity of accelerated payment notices premium icon
R (oao Reid and Emblin) v CRC; Reid and Emblin v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 March 2020
16 Mar 2020
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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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