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Coconut Animated Island Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 March 2024

Thomas Hanlon (TC9089)

J Harjono and Y Santoso (TC9107)

F Owens (TC9098)

F Delaney (TC9101)

R Kajla (TC9099)

Cheon Fat Ltd (TC9094)

K and D Bonsu (TC9084)

S Ellis (TC9087)

B Niasse (TC9093)

G Haworth and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 4 March 2024

SC Business Gateway Ltd (TC9075)

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Readers’ forum: VAT registration required due to Hong Kong payment? Readers’ forum: Is HMRC enquiry into historic undeclared income valid? Readers forum: Too good to be true Readers’ forum: Are you loan-some tonight? New queries: 27 November 2025

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NEWS

Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising

Third slide

Deadline dates: 6 November 2025

CASES

Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts

MOST POPULAR

Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims

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