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Admin
Avoidance
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VAT
Arrangements had no commercial purpose
CRC v Altrad Services Ltd and Robert Wiseman and Sons Ltd,
Court of Appeal
, 28 June 2024
Deliberately suppressed sales and purchases of goods
Good Choice 2016 Ltd and Mrs Fang Bo Guo (
TC9214
)
Woodlands were not residential property
M Guerlain-Desai (
TC9203
)
Lack of evidence on penalty calculation
I Majid (
TC9189
)
Healthcare service provided in prisons
Spectrum Community Health CIC v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 6 June 2024
Penalties should not be suspended
P Cox and D Cox (
TC9198
)
Importance of undertaking due diligence checks
Gary Turner (
TC9193
)
Costs allowed due to HMRC’s unreasonable conduct
A Ahmed (
TC9110
)
Unallowable tax avoidance purpose
JTI Acquisition Company (2011) Ltd v CRC,
Court of Appeal
, 13 June 2024
Both third party payments necessary for transfer
T Watts v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 June 2024
Business investment relief rules breached
B d’Angelin (
TC9186
)
Director should have known supply chain was fraudulent
A S Powar (
TC9175
)
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NEWS
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Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
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Surge in foreign tax authority requests for information
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CASES
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Voting rights not established
Free spins won from wholly free games are exempt
Back-to-back rotation included accommodation
Input tax on supplies of management services
Pool house was not suitable as a second home
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This week's opinion: 15 October 2026
Agent reference number checks paused
Court of Appeal decision in Bolt stands
Clarify NICs and state pension entitlement, says ATT
Patent box relief claimed in 2024-25 rises to £2.28bn