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Tax cases

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Arrangements had no commercial purpose premium icon
CRC v Altrad Services Ltd and Robert Wiseman and Sons Ltd, Court of Appeal, 28 June 2024

04 Jul 2024
Deliberately suppressed sales and purchases of goods premium icon
Good Choice 2016 Ltd and Mrs Fang Bo Guo (TC9214)

03 Jul 2024
Woodlands were not residential property premium icon
M Guerlain-Desai (TC9203)

27 Jun 2024
Lack of evidence on penalty calculation premium icon
I Majid (TC9189)
27 Jun 2024
Healthcare service provided in prisons premium icon
Spectrum Community Health CIC v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 June 2024

26 Jun 2024
Penalties should not be suspended premium icon
P Cox and D Cox (TC9198)
26 Jun 2024
Importance of undertaking due diligence checks premium icon
Gary Turner (TC9193)

26 Jun 2024
Costs allowed due to HMRC’s unreasonable conduct premium icon
A Ahmed (TC9110)
21 Jun 2024
Unallowable tax avoidance purpose premium icon
JTI Acquisition Company (2011) Ltd v CRC, Court of Appeal, 13 June 2024

21 Jun 2024
Both third party payments necessary for transfer premium icon
T Watts v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 June 2024

20 Jun 2024
Business investment relief rules breached premium icon
B d’Angelin (TC9186)

18 Jun 2024
Director should have known supply chain was fraudulent premium icon
A S Powar (TC9175)

18 Jun 2024
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Readers’ forum: Could business split to avoid MTD create a VAT problem? Readers’ forum: Goodwill hunting Readers’ forum: Where does a team meeting take place? Readers’ forum: Excess cash New queries: 23 April 2026
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HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25 Priorities for Welsh tax policy-making
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CASES premium icon
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026 HMRC trials new digital tax coding notices More draft legislation for CBAM published for review Tool launched to aid APR and BPR apportionment Number of VAT investigations surges in 2024-25
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