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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Recovery of an invalid refund
The Wool House (
TC9345
)
Interactions with HMRC’s online system
S Fardjadnia (
TC9339
)
Expenditure was not subsidised
Collins Construction Ltd (
TC9332
)
Legitimate expectation after HMRC instruction
Treasures of Brazil Ltd (
TC9325
)
Failed sub-sale scheme results in higher liability
M Murphy and another (
TC9328
)
Permission granted to cross-examine officer
R (on the application of Fluid Systems Technologies (Scotland) Ltd and others) v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 9 October 2024
Annex was suitable for use as a dwelling
B Packman and M Wood (
TC9335
)
Access to utilities was not the deciding factor
T Yeomans
(TC9336)
No special circumstance for non-payment
S Ray (
TC9340
)
Limited liability partnership was carrying on a business
GCH Corporation Ltd and others (
TC9318
)
Fields formed part of the garden and grounds
M Lazaridis (
TC9321
)
Letter from HMRC did not constitute a pause
C O’Hare (
TC9317
)
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NEWS
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Revenues soar in first seven months of 2025
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Promoter failed to notify arrangement
Arrangements were solely to avoid tax
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Import VAT on goods not owned by claimant
No goodwill to recognise in accounts
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Revenues soar in first seven months of 2025
This week's opinion: 27 November 2025
Scottish building safety levy delayed to April 2028
Agent update published
One-to-many letters target remittance basis claims