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Shares not eligible for SEIS relief
Coconut Animated Island Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 March 2024
Dishonest conduct proven
Thomas Hanlon (
TC9089
)
Entire property including paddock was residential
J Harjono and Y Santoso (
TC9107
)
Insufficient information provided by agent
F Owens (
TC9098
)
Preparatory steps leading to disposal were inadequate
F Delaney (
TC9101
)
Appeal too late for Wilkes protection
R Kajla (
TC9099
)
Suppressed cash sales declared on returns
Cheon Fat Ltd (
TC9094
)
Easement over communal garden was part of main transaction
K and D Bonsu (
TC9084
)
Covid scheme claims were incorrectly made
S Ellis (
TC9087
)
Footballer’s agent's fees are not deductible
B Niasse (
TC9093
)
Place of effective management of trusts
G Haworth and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 4 March 2024
Payment of assessment would cause financial hardship
SC Business Gateway Ltd (
TC9075
)
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READERS'
FORUM
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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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