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Admin
Avoidance
Business
Capital Gains
Income Tax
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International
Investigations
Investments
VAT
Taxpayer failed to demonstrate reasonable excuse
R Bevan (
TC9225
)
Preliminary issues hearing was not appropriate
Jelly Vine Productions Ltd (
TC9218
)
Penalties for output tax underpayments
JS and SS Rai trading as Bursha Foods (
TC9199
)
Management expenses were capital and not deductible
Centrica Overseas Holdings Ltd v CRC,
Supreme Court
, 16 July 2024
Assessments were protected
J Woods (
TC9234
)
HMRC’s discretion was not unlawful
The Oaks (Gatley) Ltd (
TC9233
)
Prosecution was not malicious
Richard I Hughes v CRC and another,
King’s Bench Division
, 9 July 2024
Life getting in the way is not a reasonable excuse
Aaron Treliving (
TC9230
)
Taxpayer fell between two schemes
Sofia Lorenzo (
TC9227
)
Cash basis of accounting was not available
P and C Boden (
TC9181
)
Trading condition was met in relevant period
J Wardle (
TC9213
)
Grounds of property did not include paddock
CRC v T and Z Suterwalla,
Upper Tribunal (Tax and Chancery Chamber)
, 1 July 2024
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CASES
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Tribunal had no jurisdiction to determine an appeal
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Multiple dwellings relief denied
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This week's opinion: 16 July 2026
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions