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VAT liability of admission fees to live event screenings
Derby Quad Ltd (
TC8972
)
Partnership incentivisation plan payments are taxable
CRC v Bluecrest Capital Management LP and others; Andrew Dodd and others v CRC,
Court of Appeal
, 15 December 2023
Adjacent properties are residential
S Bowen (
TC9003
)
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
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READERS'
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
Readers’ forum: Is silence golden?
Readers’ forum: Happy ever after …
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Tax adviser registration guidance published
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CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy