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VAT
Late appeal caused by adviser’s error
Cranham Sports LLP v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 1 August 2024
HMRC error results in loss of inheritance tax otherwise owed
L Carvajal and another (as executors of Mrs Fleet) (
TC9248
)
Claim for multiple dwellings relief
J Winfield (
TC9259
)
Taxpayer’s actions were reasonable
H Cohen (
TC9254
)
Pay increase was decided retrospectively
Laser Byte Ltd (
TC9237
)
Input tax on property purchase
Kenthouse Properties Ltd (
TC9250
)
Automated notices from HMRC are valid
P Marano v CRC,
Court of Appeal
, 26 July 2024
No reason to stay appeal pending foreign arbitration decision
Scrimshaw Wealth Management Ltd (
TC9242
)
Overstated zero-rated sales
BJ Shere Khan Star City Ltd (
TC9244
)
Application satisfied tests for research and development
Get Onbord Ltd (in liquidation) (
TC9238
)
Method of paying subcontractor
Tills Plus Ltd (
TC9235
)
Subjective approach required for deliberate behaviour
A Outram and another v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 July 2024
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Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
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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