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Admin
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Penalties imposed by statute
Conchri Investments Ltd (
TC9540
)
Former spouse has no liability to tax on rental income
A Moss (
TC9535
)
Advance payments related to price
Turkish Food Supplies Ltd (
TC9505
)
Transfer of assets abroad rules apply to rent-free occupation
A Moran (
TC9521
)
No prejudice to taxpayer to extend time limit
S Lloyd (
TC9527
)
Entrepreneurs’ relief not available on disposals
T Eyre and others (
TC9530
)
Taxpayer’s misplaced belief was no excuse
A Hussain (
TC9525
)
Product was similar to a potato crisp
Walkers Snack Foods Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 May 2025
Taxpayer’s actions were reasonable
D Howarth (
TC9508
)
Vitamin drips are a medical treatment
Get A Drip Ltd (
TC9509
)
Consideration from capital reduction was income
P Hunt and others (
TC9519
)
Adequate information was available to HMRC
Realbuzz Group Ltd (
TC9502
)
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NEWS
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UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions
HMRC updates its transformation roadmap
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CASES
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Tribunal had no jurisdiction to determine an appeal
No excuse for registering seven years late
IHT charge arises on employee benefit trust arrangement
Morse review not relevant to employment income liability
Multiple dwellings relief denied
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This week's opinion: 16 July 2026
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions