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Tax cases

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Exit charges are capable of conforming construction premium icon
Redevco Properties UK 1 Ltd (TC8876)

11 Aug 2023
Reasonable excuse for failure to notify high income child benefit charge liability premium icon
S Lee (TC8872)

11 Aug 2023
Residence of UK company with shares stapled to US corporation premium icon
GE Financial Investments v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 June 2023

09 Aug 2023
Jurisdiction of the First-tier Tribunal premium icon
J Stenhouse (TC8864)

09 Aug 2023
Standard-rated cosmetic treatments or exempt medical care? premium icon
Epem Ltd (TC8865)
08 Aug 2023
Circumstances for overstaying in the UK premium icon
CRC v A Taxpayer, Upper Tribunal (Tax and Chancery Chamber), 28 July 2023

04 Aug 2023
Septic tank formed part of property premium icon
A J and D A Bloom (TC8866)

04 Aug 2023
Payment would cause financial hardship premium icon
Massala Exotic Ltd (TC8862)

03 Aug 2023
Unsuccessful challenge to published avoidance scheme premium icon
Vision HR Solutions and another v CRC, King’s Bench Division, 3 July 2023

31 Jul 2023
Director’s responsibility to cover potential tax liability premium icon

Hunt v Singh, Chancery Division, 17 July 2023


31 Jul 2023
Direct and immediate link not broken by share transaction premium icon
CRC v Hotel la Tour Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 July 2023

29 Jul 2023
Was a home loan scheme effective? premium icon
Executors of Mrs LV Elborne and others (TC8863)

29 Jul 2023
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Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising
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Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts
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Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims
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