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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Unreasonable behaviour in late withdrawal of appeal
CRC v Marshall Glover Ltd and
CLB Coopers (
TC7110
)
Exemption for leasing or letting of immovable property
CRC v Fortyseven Park Street Ltd,
Court of Appeal
, 17 May 2019
Exploitation activities include decommissioning
C Dunne (
TC6979
)
Entitlement to entrepreneurs’ relief on sale of shares
S Warshaw (
TC7107
)
Rollover relief on conversion of corporate bonds
Hancock and another v CRC,
Supreme Court
, 22 May 2019
Discovery assessment invalid
CRC v Tooth,
Court of Appeal
, 15 May 2019
Relief for work in the course of a property development trade
Hopscotch (
TC7127
)
Proportionality of penalties imposed for late returns
B Edwards v CRC,
Upper Tribunal (Tax and Chancery Chamber)
,1 May 2019
Extension of time limit to permit a late appeal
Buckingham Bingo Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
,
2 May 2012
Effective date of registration
D Potts (
TC7076
)
Calculation of top slicing relief on a chargeable event
Marina Silver (
TC7103
)
Failure to report non-resident return for property sale
R and R Kirsopp (
TC7064
)
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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