Tax cases

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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Re Lehman Brothers International (in administration); Lomas and others v CRC, Chancery Division, Companies Court, 11 October 2016

Six Continents Ltd and Six Continents Overseas Holdings Ltd v CIR and CRC, Chancery Division, 5 October 2016

Eden Consulting Services (Richmond) Ltd (TC5399)

ETB (2014) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 September 2016

D-Media Communications (TC5183)

Sippchoice (TC5217)

G Singh trading as Smethwick Carpet and Furniture Warehouse (TC5376)

Spring Capital Ltd (TC5382)

RPI; Savings; VAT; Pensions; Brexit

Khalid Mahmood (TC5358)

D Ludzker (TC5398)

R (on the application of The Durham Company Ltd (trading as Max Recycle)) v CRC and another, Upper Tribunal (Tax and Chancery Chamber), 19 September 2016

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Readers’ forum: Is earning interest an ‘economic activity’ for input tax purposes? Readers’ forum: Residence nil-rate band conundrum Readers’ forum: Joint owners or partnership? Readers’ forum: Missing underpayment New queries: 22 October 2026

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Independent tax commission launched to review tax system Investigations into football industry yield 22% extra tax Tax adviser registration rules for trustees clarified HMRC knows that 2.6 million people are selling goods online Tax tip: Challenge HMRC if an officer queries input tax apportionments

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Wine packing research did not advance technology Lease extension decision deferred pending Archer No proof that employees were transferred Failure to notify HMRC results in appeal being struck out Tax appeals should be heard before the judicial review

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Tax cases

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Deadline dates for November 2026