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Avoidance was a main purpose of the transfer
Tower One St George Wharf Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber),
20 November 2024
Office servicing business is not a trade
Executors of K Beresford (deceased) (
TC9333
)
Retrospective application of apportioning a mixed supply
Abbeyford Caravan Company (Scotland) Ltd (
TC9324
)
No infringement of human rights
G Bejan (
TC9331
)
Failure to seek time-to-pay arrangement
D Wragg (
TC9350
)
Overturned warrant does not guarantee return of documents
The King (on the application of M Dost and others) v The Crown Court of Manchester,
Administrative Court
, 8 November 2024
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
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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
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
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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