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Admin
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Authorities bundle submitted too late
CRC v Elite management Consultancy Ltd and another (
TC9223
)
Taxpayer failed to demonstrate reasonable excuse
R Bevan (
TC9225
)
Preliminary issues hearing was not appropriate
Jelly Vine Productions Ltd (
TC9218
)
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
)
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READERS'
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
New queries: 26 February 2026
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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
DEADLINE DATES
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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
MOST POPULAR
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