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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Dispute on consideration received for property disposal
J Sage (
TC7174
)
Reasonable excuse for late filed return
H Adeokun (
TC7190
)
Late filed partnership return due to illness
Ansham White Solicitors (
TC7194
)
Correct approach to quantifying potential lost revenue
CRC v J Robertson, Upper Tribunal (Tax and Chancery Chamber),
2 July 2019
Permission to make a late appeal
CRC v M Katib, Upper Tribunal (Tax and Chancery Chamber),
19 June 2019
Evidence required to show penalties had been served
ESE Rendering Ltd (
TC7137
)
Application for costs to be on an indemnity basis
Ad Hoc Management (
TC7143
)
Dance lessons qualify for the private tuition exemption
Anna Cook (
TC7149
)
Tax payment reallocated without taxpayer’s knowledge
M Appiah (
TC7159
)
Treatment of ‘free’ bottle of wine supplied with three food items
Marks and Spencer plc v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 27 June 2019
Lack of mutuality of obligation
Kickabout Productions Ltd (
TC7230
)
Requirements to issue penalties
M Harrison and S Ross
(
FTSTC 5
)
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NEWS
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Agent reference number checks paused
Court of Appeal decision in Bolt stands
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CASES
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Voting rights not established
Free spins won from wholly free games are exempt
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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