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Admin
Avoidance
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VAT
Overpayment relief provision can act as a back stop
C Candy (
TC9482
)
Discovery assessments were valid
A Brown (
TC9493
)
Payments to employers were unauthorised
Morgan Lloyd Trustees v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 March 2025
Late application to make voluntary contributions
N Joshi v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 14 April 2025
Conditions not met for multiple dwellings relief
H and D Gabra (
TC9473
)
No advantage to the taxpayer in recategorising appeal
A Langsam (
TC9478
)
Director’s loan was not written off
G Quillan (
TC9487
)
Was the business acting as agent or principal?
T Shepherd (
TC9489
)
Circular flow of funds did not constitute income
The Vaccine Research Limited Partnership (
TC9476
)
Devices were an integral part of the transaction
WTGIL Ltd v CRC,
Court of Appeal
, 11 April 2025
Insufficient checks led to late paid tax
Purever UK Ltd (
TC9442
)
Taxpayer’s evidence was unreliable
T Mohammed (
TC9459
)
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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