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Was property mixed use or wholly residential?
D and S Hyman (
TC7271
)
Entrepreneurs’ relief on disposal of assets in settlements
The Quentin Skinner 2005 Settlement L, R and B (
TC7312
)
Transfer of assets abroad by non-domiciled taxpayer resident in the UK
A Rialas (
TC7316
)
Input tax on legal fees in relation to loans
Newmafruit Farms Ltd (
TC7254
)
Loss in respect of loan to a company
M Hunt (
TC7311
)
Out of time appeal against penalties for late filing
M Goodman (
TC7344
)
Travel expenses for series of contracts of employment
P Nowak (
TC7307
)
Nature of taxpayers’ company and whether it carried out non-trading activities
J and N Potter (
TC7348
)
Temporary tax operated as intended
Credit Suisse Securities (Europe) Ltd and other companies v CRC,
Chancery Division
, 19 July 2019
Zero-rated book or standard-rated diary?
Thorsteinn Gardarsson trading as Action Day A Islandi (
TC7255
)
Discovery assessment to correct invalid rollover claim
Oriel Developments Ltd (
TC7306
)
Unauthorised payment charge on pension transfer
A Turner (
TC7349
)
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NEWS
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Record haul of tax and National Insurance for the exchequer
Spotlight on property business arrangements with indemnities
Rate of electricity generator levy to increase due to Middle East crisis
Campaign to reunite young people with forgotten child trust funds
Changes to overlap relief online service from 1 June
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CASES
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Payments conferred a gratuitous benefit
Payment to EBT did not constitute earnings
No need to alert taxpayer to alternative evidence
Disputed director’s loan account was written off
Discovery assessment was invalid
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This week's opinion: 30 April 2026
Record haul of tax and National Insurance for the exchequer
Spotlight on property business arrangements with indemnities
Rate of electricity generator levy to increase due to Middle East crisis
Campaign to reunite young people with forgotten child trust funds