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Tax cases

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Input tax on supply of black box to policyholder is not recoverable premium icon
WTGIL Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 March 2024

11 Apr 2024
Nakd bars are standard-rated confectionery premium icon
WM Morrison Supermarkets plc (TC9095)

08 Apr 2024
No grounds for a protective costs order premium icon
The executors of the estate of P Linington and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 March 2024

05 Apr 2024
Distributions had the nature of income premium icon
A Beard v HMRC, Upper Tribunal (Tax and Chancery Chamber), 22 March 2024

05 Apr 2024
Intra-group services and time of supply premium icon
Prudential Assurance Company Ltd v CRC, Court of Appeal, 26 March 2024

04 Apr 2024
Shares not eligible for SEIS relief premium icon
Coconut Animated Island Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 March 2024

28 Mar 2024
Dishonest conduct proven premium icon
Thomas Hanlon (TC9089)

28 Mar 2024
Entire property including paddock was residential premium icon
J Harjono and Y Santoso (TC9107)

22 Mar 2024
Insufficient information provided by agent premium icon
F Owens (TC9098)

22 Mar 2024
Preparatory steps leading to disposal were inadequate premium icon
F Delaney (TC9101)

22 Mar 2024
Appeal too late for Wilkes protection premium icon
R Kajla (TC9099)
22 Mar 2024
Suppressed cash sales declared on returns premium icon
Cheon Fat Ltd (TC9094)

19 Mar 2024
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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 Priorities for Welsh tax policy-making
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Different time limits apply to different errors Expenditure on technical studies does not qualify Enquiry notice met statutory requirement Supply of staff to a UK care business Share loss relief not available on salvage operation
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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
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