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Tax cases

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Jurisdiction over HMRC’s refusal to accept returns premium icon

J Huntley (TC6893)

22 Jan 2019
Confusion over taxpayer’s address premium icon

O Wincott (TC6919)

22 Jan 2019
APN not abuse of power despite invalidating existing tax postponement agreements premium icon

Dickinson and others v CRC, Court of Appeal, 18 December 2018

14 Jan 2019
Change in functional currency and UK GAAP premium icon
Ball UK Holdings Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 10 December 2018
14 Jan 2019
Exemption for management of special investment funds premium icon
BlackRock Investment Management (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 December 2018
14 Jan 2019
Penalties for deliberate not concealed errors premium icon

Sacutia Healthcare Ltd (TC6844)

14 Jan 2019
Quality of occupation to qualify for only or main residence relief premium icon

H Yechiel (TC6829)

07 Jan 2019
Recovery of VAT incorrectly treated as zero rated premium icon

J & B Hopkins v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 November 2018

07 Jan 2019
Transfers from self-invested personal pension premium icon

G Clark v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 November 2018

07 Jan 2019
Reasonable excuse for late paid tax premium icon

T Raggatt QC v CRC, Upper Tribunal (Tax and Chancery Chamber), 18 December 2018

07 Jan 2019
Business acted as principal, not as agent premium icon

All Answers (TC6845)

07 Jan 2019
Discovery had become stale premium icon

C Beagles v CRC, Upper Tribunal (Tax and Chancery Chamber), 20 November 2018

17 Dec 2018
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Practice tip: Look after your most important client Readers’ forum: Purchase of garages: is it inevitably a TOGC? Readers’ forum: Director/shareholder withdrawals and VAT issues Readers’ forum: Land ownership dilemma Readers’ forum: Making tax digital work around
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Top one per cent pay third of income and capital gains tax HMRC raising awareness of making tax digital Advisory panel of industry experts launched by HMRC Dismay as FCA handed sole supervisory AML role Movers & shakers: 30 October 2025
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Public interest not to disclose information Summerhouse is not a single dwelling Permission to appeal on some grounds only Too narrow a view of the purpose of the care Go ahead given for luxury goods business’s late appeal
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This week's opinion: 30 October 2025 Top one per cent pay third of income and capital gains tax HMRC raising awareness of making tax digital Advisory panel of industry experts launched by HMRC Dismay as FCA handed sole supervisory AML role
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