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VAT
Omissions in return were not deliberate
C Collier and another (
TC9004
)
Place of effective management was the UK
D Wesley, N Mackay (as trustees of the Ellen Morris 1990 Settlement) (
TC9012
)
Payments to employees were by reason of employment
OOCL UK Branch (
TC9007
)
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
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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
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