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Admin
Avoidance
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VAT
Taxpayer failed to take reasonable care
S Thompson (
TC9073
)
Best judgment assessment based on a four-day trading period
M and E Byrne trading as Eva (
TC9054
)
Six-year late DOTAS disclosure merits penalty
CRC v IPS Progression Ltd (
TC9071
)
Enquiry was not out of time
J Hayes (
TC9060
)
Rescission of the transaction was not an option
A Mahmood (
TC9056
)
Ignorance of the obligation to notify was established
P Burchett (
TC9063
)
Insufficient link between expenses and business
Passion Incorporated Ltd (
TC9064
)
Broad connection between payment and termination
S Mathur v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 12 February 2024
No automatic entitlement to multiple dwellings relief
CRC v Ridgway,
Upper Tribunal (Tax and Chancery Chamber)
, 9 February 2024
Taxpayer failed to take immediate action
P Baron (
TC9053
)
Low value goods relief was part of fiscal regime
Jersey Choice Ltd v HM Treasury,
Supreme Court
, 14 February 2024
Court confirms sub-sale scheme is ineffective
Michael Brown and Bridget Brown,
Court of Appeal
, 8 February 2024
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NEWS
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UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions
HMRC updates its transformation roadmap
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CASES
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Tribunal had no jurisdiction to determine an appeal
No excuse for registering seven years late
IHT charge arises on employee benefit trust arrangement
Morse review not relevant to employment income liability
Multiple dwellings relief denied
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This week's opinion: 16 July 2026
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions