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Tax cases

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Expenditure disallowed for windfarm studies premium icon
Gunfleet Sands Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 October 2023

17 Nov 2023
Accelerated payment notices were validly issued premium icon

Exclusive Promotions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 9 November 2023


16 Nov 2023
Appeal should be treated a challenge to assessments’ validity premium icon
J Fera (TC8985)
15 Nov 2023
VAT assessments contained errors premium icon
Aleksander Vinni (TC8976)

15 Nov 2023
Kitchen facilities in annexe were inadequate premium icon
J Ralph (TC8969)

10 Nov 2023
Nudge letters sent to previous address premium icon
M Barrett (TC8970)
10 Nov 2023
First-tier Tribunal had made errors in law premium icon

M Campbell v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2023.


10 Nov 2023
Avoidance was not a main purpose premium icon
Delinian Ltd (formerly Euromoney Institutional Investor plc) v CRC, Court of Appeal, 3 November 2023

09 Nov 2023
Goodwill belonged to the individuals rather than the company premium icon

M Smith and R Corbett (TC8977)


08 Nov 2023
Deductibility of fee to third party premium icon
W and B Bottomer (TC8968)


03 Nov 2023
No right to backdate group membership premium icon
Dollar Financial UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 23 October 2023

02 Nov 2023
Biscuits were partly covered in chocolate premium icon
United Biscuits (UK) Ltd (TC8941)

02 Nov 2023
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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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 Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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