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Tax cases

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Relief applies to ownership of dwelling house premium icon

CRC v G and S Lee, Upper Tribunal (Tax and Chancery Chamber), 29 September 2023


12 Oct 2023
Lack of information for existing claimants premium icon
D Simmonite (TC8911)

12 Oct 2023
Reservation agreements were not options premium icon

Landmaster Investment Ltd; Wadha Turjems al Zoebi (TC 8919)


12 Oct 2023
Late appeal against scheme reference number premium icon
Hive Umbrella Ltd (TC8933)

11 Oct 2023
Loan servicing was not within the financial services exemption premium icon
Target Group Ltd v CRC, Supreme Court, 11 September 2023

11 Oct 2023
Field formed part of the residential property premium icon
S Modha (TC8936)

06 Oct 2023
HMRC’s statement of case was not defective premium icon
Alpha Republic Ltd (TC8930)

06 Oct 2023
Burden of proof for discovery was met premium icon
S Mullens v CRC, Upper Tribunal (Tax and Chancery Chamber), 2 October 2023

05 Oct 2023
Members obtained no protection against risk premium icon
Intelligent Money Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 September 2023

05 Oct 2023
Protective claim made too late premium icon
Bull Brand Ltd (TC8928)

03 Oct 2023
Reasonable excuse for not returning charge premium icon
R Chattaway (TC8932)

02 Oct 2023
Compensation for loss of share rights was taxable premium icon
P Hemingway (TC8929) 
02 Oct 2023
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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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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