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Tax cases

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Only or main residence relief claim on two properties premium icon
M Fitzjohn (TC7291)
09 Sep 2019
Assessment to correct input tax errors premium icon
Wasteaway Shropshire Ltd (TC7214)
09 Sep 2019
HMRC’s conduct was unreasonable premium icon
First Choice Recruitment (TC7227)
09 Sep 2019
Application for final or partial closure notice premium icon
Executors of Mrs R Levy (TC7233) 
09 Sep 2019
Loans received from EBT set up by offshore company premium icon
S Hoey (TC7292)
09 Sep 2019
Assessments raised to coerce taxpayer into co-operating premium icon
S Cussens (TC7337)
09 Sep 2019
Tax on capital gains and pre-entry loss rules premium icon
ANO (No 1) Ltd (TC7221)
03 Sep 2019
When was a retention payment earned? premium icon
B Murphy (TC7224)
03 Sep 2019
Validity of enquiry and closure notices premium icon

Inverclyde Property Renovation LLP; Clackmannanshire Regeneration LLP (TC7223)

02 Sep 2019
Employer error on address amounts to special circumstances premium icon
J Locmelis (TC7300)
27 Aug 2019
Advance VAT security deposit required from the company premium icon
Pachangas Mexican Restaurant Ltd (TC7250)
27 Aug 2019
Application for hearing to be anonymous premium icon
JK (TC7226)
19 Aug 2019
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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 premium icon
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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
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