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Admin
Avoidance
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Income Tax
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Investigations
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VAT
Bankruptcy did not affect taxpayer’s liability
E Newfield (
TC9058
)
NHS trust car park fees should be exempt from VAT
Northumbria Healthcare NHS Foundation Trust v CRC,
Court of Appeal
, 27 February 2024
Company was not trading so entrepreneurs’ relief not due
M Stolkin and others (
TC9086
)
Fair and just to allow appeal
Paul Judd (
TC9033
)
Marketed tax avoidance scheme does not work
S Clipperton; S Lloyd v CRC,
Court of Appeal
, 29 February 2024
Entitlement remains with the claimant
A Ward (
TC9077
)
Lack of corrective action was reasonable
R Baker (
TC9068
)
Taxpayer failed to take reasonable care
S Thompson (
TC9073
)
Best judgment assessment based on a four-day trading period
M and E Byrne trading as Eva (
TC9054
)
Six-year late DOTAS disclosure merits penalty
CRC v IPS Progression Ltd (
TC9071
)
Enquiry was not out of time
J Hayes (
TC9060
)
Rescission of the transaction was not an option
A Mahmood (
TC9056
)
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Global 15% tax rate will not apply to US companies
Visitor Levy Amendment Bill published
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Maximum penalty due for failure to notify
Professional fees are not deductible
Anti-avoidance provision applied
Burden of proof when challenging a civil penalty
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