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Narrative on purchase invoices was adequate
Fount Construction Ltd (
TC9144
)
Transitional provision do not apply to carried interest
C Ferguson-Davie; N Edwards (
TC9138
)
Loan was an unauthorised member payment
D Foulkes (
TC9139
)
Provision for future payments is not deductible
A D Bly Groundworks and Civil Engineering Ltd and another v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 April 2024
Gold bullion was never available to be delivered
Qubic Advisory Services Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 23 April 2024
Company denied use of the flat rate scheme
Elphysic Ltd and others (
TC9126
)
Property, including woodland, is entirely residential
M and D Michael (
TC9130
)
Condition served no commercial purpose
Lynx Forecourt Ltd (
TC9124
)
Time in gaol is no reasonable excuse
S Herrmann (
TC9132
)
Indemnity payments are not a remittance to the UK
R Sehgal; S Mehan v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 March 2024
Interest payments had a disallowable purpose
BlackRock Holdco 5 LLC v CRC,
Court of Appeal
, 11 April 2024
RALC Consulting IR35 case returns to the First-tier Tribunal
CRC v RALC Consulting,
Upper Tribunal (Tax and Chancery Chamber)
, 12 April 2024
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Maximum penalty due for failure to notify
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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