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Avoidance
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Deductibility of fee to third party
W and B Bottomer (
TC8968
)
No right to backdate group membership
Dollar Financial UK Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 23 October 2023
Biscuits were partly covered in chocolate
United Biscuits (UK) Ltd (
TC8941
)
Failure to comply with an ‘unless order’
CRC v M Breen,
Upper Tribunal (Tax and Chancery Chamber)
, 16 October 2023
Scheme reference number was correctly allocated
Greenwich Contracts Ltd (
TC8951
)
WhatsApp messages prove taxpayer’s point
R Monks (
TC8954
)
Wedding barn does not qualify for business property relief for
E Butler and others (
TC8949
)
Failure to pay tax had not been deliberate
S Suttle and other (
TC8950
)
Transfer of option was employment related
CRC v Vermilion Holdings Ltd,
Supreme Court
, 25 October 2023
Evidence must be cogent and comprehendible
C M Walker (
TC8942
)
HMRC had paused the assessments
J Robson (
TC8945
)
No evidence of commercial use
M White and C Kane (
TC8943
)
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READERS'
FORUM
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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 …
New queries: 26 February 2026
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NEWS
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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
Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax
DEADLINE DATES
Deadline dates for March 2026
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
MOST POPULAR
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