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VAT
Oral hearing to allow cross-examination
HMRC v Elite Management Consultancy Ltd (
TC9313
)
Company deliberately understated sales
Sprowston Food and Wine Ltd (
TC9265
)
Fixed protection 2014 revoked due to late contribution
S Lefort (
TC9322
)
Qualifying trading began after deadline
Putney Power Ltd; Piston Heating Services Ltd (
TC9300
)
Compatibility of exit tax legislation with EU law
The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 and another v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 8 October 2024
Difference between calculating a claim and making one
BTR Core Fund JPUT (
TC9305
)
Properties in Malta were subject to UK tax
M Lincoln as legal personal representative of Martin Falzon (
TC9306
)
Reasonable excuse for failing to submit returns on time
S Krywald (
TC9312
)
Lack of privacy for annex to be a single dwelling
Shine Business Ltd (
TC9311
)
Anonymisation permitted due to risk to family overseas
E (
TC9307
)
Rules of the scheme must be followed
Lucky Eyes Ltd (
TC9298
)
Same income taxed twice in error
M Wyatt (
TC9297
)
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Maximum penalty due for failure to notify
Professional fees are not deductible
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