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Admin
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Penalties should not be suspended
P Cox and D Cox (
TC9198
)
Importance of undertaking due diligence checks
Gary Turner (
TC9193
)
Costs allowed due to HMRC’s unreasonable conduct
A Ahmed (
TC9110
)
Unallowable tax avoidance purpose
JTI Acquisition Company (2011) Ltd v CRC,
Court of Appeal
, 13 June 2024
Both third party payments necessary for transfer
T Watts v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 June 2024
Business investment relief rules breached
B d’Angelin (
TC9186
)
Director should have known supply chain was fraudulent
A S Powar (
TC9175
)
Notices of requirement reasonably issued
Blocksure Ltd (in liquidation) and R Saggu (
TC9164
)
Anti-abuse provision in UK/Ireland double tax treaty
CRC v Burlington Loan Management DAC,
Upper Tribunal (Tax and Chancery Chamber)
, 31 May 2024
Inadvertent remittances are taxable
A Alimahomed (
TC9178
)
Wrong approach to third RMC stage test
CRC v Basic Broadcasting Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 7 June 2024
Cold ‘dip pots’ in a hot take away meal deal
Queenscourt Ltd (
TC9184
)
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READERS'
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Feedback: 9 October 2025
Tax tip: Carried interest and potential challenges from the April 2026 changes
Readers’ forum: Channel Islands loan conundrum
Readers’ forum: A baker’s dozen
Readers’ forum: Can extra building work on new house be zero rated?
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