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Loan did not confer a taxable benefit
M Currell Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 December 2024
Insufficiency of funds does not excuse late payment
Russell Scheef (
TC9348
)
Donations to charity were not qualifying
John Harvey; Keswick Enterprises Holdings Charitable Trust (
TC9372
)
Building as a whole was residential
A Tretyakov (
TC9385
)
Works on a building comprised a conversion
FRF (South Wales) Ltd (
TC9386
)
No extenuating circumstances to extend deadline
J White (
FTSTC7
)
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
)
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
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Readers’ forum: Happy ever after …
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NEWS
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Tax adviser registration guidance published
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CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy