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Notices of requirement reasonably issued
Blocksure Ltd (in liquidation) and R Saggu (
TC9164
)
Anti-abuse provision in UK/Ireland double tax treaty
CRC v Burlington Loan Management DAC,
Upper Tribunal (Tax and Chancery Chamber)
, 31 May 2024
Inadvertent remittances are taxable
A Alimahomed (
TC9178
)
Wrong approach to third RMC stage test
CRC v Basic Broadcasting Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 7 June 2024
Cold ‘dip pots’ in a hot take away meal deal
Queenscourt Ltd (
TC9184
)
Employees did not qualify for furlough payments
Digital Buying Partners Ltd (
TC9166
)
Eight-year late appeal application refused
J Panesar (
TC9172
)
Risk of harm to mental health
L (
TC9168
)
Evidential burden of proof remained with taxpayer
Nottingham Forest Football Club Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 May 2024
Second assessment out of time
Gillian Graham t/a Skin Science (
TC9152
)
Reorganisation had an unallowable purpose
Kwik-Fit Group Ltd and others v CRC,
Court of Appeal
, 3 May 2024
Professional fees are connected to share sale
CRC v Hotel La Tour Ltd,
Court of Appeal
, 21 May 2024
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Different time limits apply to different errors
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Supply of staff to a UK care business
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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