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Dance classes do not qualify as ‘private tuition’
Rushby Dance and Fitness Centre and others (
TC9534
)
Penalties imposed by statute
Conchri Investments Ltd (
TC9540
)
Former spouse has no liability to tax on rental income
A Moss (
TC9535
)
Advance payments related to price
Turkish Food Supplies Ltd (
TC9505
)
Transfer of assets abroad rules apply to rent-free occupation
A Moran (
TC9521
)
No prejudice to taxpayer to extend time limit
S Lloyd (
TC9527
)
Entrepreneurs’ relief not available on disposals
T Eyre and others (
TC9530
)
Taxpayer’s misplaced belief was no excuse
A Hussain (
TC9525
)
Product was similar to a potato crisp
Walkers Snack Foods Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 May 2025
Taxpayer’s actions were reasonable
D Howarth (
TC9508
)
Vitamin drips are a medical treatment
Get A Drip Ltd (
TC9509
)
Consideration from capital reduction was income
P Hunt and others (
TC9519
)
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READERS'
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
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NEWS
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Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy