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Penalties for output tax underpayments
JS and SS Rai trading as Bursha Foods (
TC9199
)
Management expenses were capital and not deductible
Centrica Overseas Holdings Ltd v CRC,
Supreme Court
, 16 July 2024
Assessments were protected
J Woods (
TC9234
)
HMRC’s discretion was not unlawful
The Oaks (Gatley) Ltd (
TC9233
)
Prosecution was not malicious
Richard I Hughes v CRC and another,
King’s Bench Division
, 9 July 2024
Life getting in the way is not a reasonable excuse
Aaron Treliving (
TC9230
)
Taxpayer fell between two schemes
Sofia Lorenzo (
TC9227
)
Cash basis of accounting was not available
P and C Boden (
TC9181
)
Trading condition was met in relevant period
J Wardle (
TC9213
)
Grounds of property did not include paddock
CRC v T and Z Suterwalla,
Upper Tribunal (Tax and Chancery Chamber)
, 1 July 2024
Arrangements had no commercial purpose
CRC v Altrad Services Ltd and Robert Wiseman and Sons Ltd,
Court of Appeal
, 28 June 2024
Deliberately suppressed sales and purchases of goods
Good Choice 2016 Ltd and Mrs Fang Bo Guo (
TC9214
)
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
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