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VAT
Delay in issuing penalties was no excuse for late return
Calder Hairdressing Limited (
FTSTC8
)
Sales of occupation income avoidance rules apply
R Grint (
TC9337
)
Whole of settlement was not subject to tax
L (
TC9355
)
Payments were taxable as earnings
Simrajsar Ltd and another (
TC9363
)
HMRC’s behaviour was reasonable
Generator Power Ltd (
TC9353
)
Understandable confusion not helped by HMRC
L Lapsley (
TC9366
)
Too late to provide new evidence
E Newfield v CRC,
Upper Tribunal (Tax and Chancery Division)
, 27 November 2024
Burden of proof rests mainly with HMRC
CRC v Sintra Global Inc and another,
Upper Tribunal (Tax and Chancery Division)
, 7 November 2024
Expenditure was neither subsidised nor contracted out
Stage One Creative Services Ltd (
TC9358
)
Alternative dispute resolution may assist situation
R Crawford (
TC9338
)
Property was suitable for use as a dwelling
R Ball and S Torokoff (
FTSTC6
)
Taxpayer’s application for anonymity rejected
CRC v The Taxpayer and others,
Upper Tribunal (Tax and Chancery Chamber),
19 November 2024
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Maximum penalty due for failure to notify
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Anti-avoidance provision applied
Burden of proof when challenging a civil penalty
Deed of appointment was adequate proof
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This week's opinion: 15 January 2026
Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
HMRC expands use of AI to counter tax avoidance
Consultation on proposed administrative amendments