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Admin
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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
)
Adequate information was available to HMRC
Realbuzz Group Ltd (
TC9502
)
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NEWS
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HMRC trials new digital tax coding notices
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CASES
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
Enquiry notice met statutory requirement
Supply of staff to a UK care business
Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026
HMRC trials new digital tax coding notices
More draft legislation for CBAM published for review
Tool launched to aid APR and BPR apportionment
HMRC taking tougher stance on businesses