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Shares not eligible for SEIS relief
Coconut Animated Island Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 25 March 2024
Dishonest conduct proven
Thomas Hanlon (
TC9089
)
Entire property including paddock was residential
J Harjono and Y Santoso (
TC9107
)
Insufficient information provided by agent
F Owens (
TC9098
)
Preparatory steps leading to disposal were inadequate
F Delaney (
TC9101
)
Appeal too late for Wilkes protection
R Kajla (
TC9099
)
Suppressed cash sales declared on returns
Cheon Fat Ltd (
TC9094
)
Easement over communal garden was part of main transaction
K and D Bonsu (
TC9084
)
Covid scheme claims were incorrectly made
S Ellis (
TC9087
)
Footballer’s agent's fees are not deductible
B Niasse (
TC9093
)
Place of effective management of trusts
G Haworth and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 4 March 2024
Payment of assessment would cause financial hardship
SC Business Gateway Ltd (
TC9075
)
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Global 15% tax rate will not apply to US companies
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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