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Admin
Avoidance
Business
Capital Gains
Income Tax
Inheritance Tax
International
Investigations
Investments
VAT
Overclaimed input tax
Conditionaire Energy Savers Ltd; Peter Ernest Williams (
TC8996
)
Restitutionary claim for overpaid VAT fails
British Telecommunications Ltd v CRC,
Court of Appeal
, 4 December 2023
Conditions not met for SEIS relief
Legend of Golden Temple and others (
TC8999
)
Basic camping pods qualified for relief
Acorn Venture Ltd (
TC9006
)
Was fuel and plant hire a single or multiple supply?
Gap Group Ltd (
TC8991
)
Facilitation payment was liable to tax and National Insurance
CRC v E.On UK plc,
Court of Appeal
, 28 November 2023
Facts are finely balanced in favour of self-employment
Atholl House Productions Ltd (
TC/2018/2263
)
Cases generated by artificial intelligence
F Harber (TC9010)
Sharing documents is permitted
Newcastle United Football Company Ltd v CRC,
King’s Bench Division
, 29 November 2023
Procedural irregularity did not change outcome
Stuart Harris Associates Ltd v Ms A Goburdhun, Employment Appeal Tribunal, 17 November 2023
Credits to customers’ energy accounts for referrals
Simply Energy Ltd (
TC8995
)
Failure to appreciate risk of non-compliance
Access Contracting Services Ltd (
TC8994
)
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Maximum penalty due for failure to notify
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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