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Tax cases

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Six-year late DOTAS disclosure merits penalty premium icon
CRC v IPS Progression Ltd (TC9071) 

29 Feb 2024
Enquiry was not out of time premium icon
J Hayes (TC9060)

23 Feb 2024
Rescission of the transaction was not an option premium icon
A Mahmood (TC9056)

23 Feb 2024
Ignorance of the obligation to notify was established premium icon
P Burchett (TC9063)

23 Feb 2024
Insufficient link between expenses and business premium icon
Passion Incorporated Ltd (TC9064)

20 Feb 2024
Broad connection between payment and termination premium icon
S Mathur v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 February 2024

20 Feb 2024
No automatic entitlement to multiple dwellings relief premium icon
CRC v Ridgway, Upper Tribunal (Tax and Chancery Chamber), 9 February 2024

16 Feb 2024
Taxpayer failed to take immediate action premium icon
P Baron (TC9053)

15 Feb 2024
Low value goods relief was part of fiscal regime premium icon
Jersey Choice Ltd v HM Treasury, Supreme Court, 14 February 2024

15 Feb 2024
Court confirms sub-sale scheme is ineffective premium icon
Michael Brown and Bridget Brown, Court of Appeal, 8 February 2024

13 Feb 2024
Conversion of Land Rovers from commercial vehicles premium icon
Three Shires Trailers Ltd (TC9044) 

13 Feb 2024
Disposals of capital interests were miscellaneous income premium icon
The Boston Consulting Group UK LLP and others (TC9049)

08 Feb 2024
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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