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Admin
Avoidance
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Income Tax
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VAT
Reasonable excuse for late VAT payment
MBP Europe Ltd (
TC9528
)
Weak grounds for a late appeal
I Smicle-Thompson (
TC9622
)
Hallway should be considered communal
M Berrell and R Thomas (
TC9626
)
Input tax disallowed because all supplies were exempt
B Webb (
TC9611
)
Assignment of partnership profits was not effective
C Burley (
TC9613
)
No proof that rats ate taxpayer’s receipts
M Mukuna (
TC9619
)
Employees were not eligible for payments
Global Consultax Ltd (
TC9605
)
Concession for late returns was not an extension
J Hayes v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 14 August 2025
A company has a life for the purposes of the ten-year charge
Lexgreen Services Ltd (
TC9618
)
No evidence that input tax dispute appeal would fail
Motorplus Ltd (
TC9603
)
Undisclosed property income was deliberate
D Locke (
TC9604
)
Preliminary hearing on issues within scope of appeal
W Tinkler (
TC9615
)
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NEWS
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Deadline dates for November 2025
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DEADLINE DATES
Deadline dates for November 2025
CASES
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Appeal on academic matter struck out
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Employees were not on a fixed rate
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MOST POPULAR
Deadline dates for November 2025
Fuel duty in August hits its lowest level in ten years
Take-up of relief remains largely flat
Tax investigations into landlords yields £107m
Direct recovery of debts programme relaunched