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Tax cases

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Documents had been deliberately manipulated premium icon
Top-Notch Accountants Limited (TC8833)

16 Jun 2023
Reasonable excuse for non-payment during judicial review proceedings premium icon
W Archer v CRC, Court of Appeal, 7 June 2023

16 Jun 2023
Nature of payment to government agency premium icon
Swiss Centre Ltd (TC8825)

15 Jun 2023
Input tax claims were deliberately overstated premium icon
Coonley Trading Ltd (TC8828)

14 Jun 2023
Effect of severance payment on adjusted net income premium icon
N Howard-Ravenspine (TC8831)

08 Jun 2023
Agent’s lack of knowledge was not a reasonable excuse premium icon
Hughes Property Partners Ltd (TC8829)

08 Jun 2023
Issues relating to bad debt relief already resolved premium icon
British Telecommunications plc v CRC, Upper Tribunal (Tax and Chancery Chamber), 30 May 2023

08 Jun 2023
Conditions for Covid grant not met premium icon
D Hamill (TC8827)

07 Jun 2023
Paddock did not form part of garden premium icon
T and Z Suterwalla (TC8826)

07 Jun 2023
Clearance application must be full and frank premium icon
R (on the application of) Airline Placement Limited v CRC, King’s Bench Division, 19 May 2023

01 Jun 2023
Jurisdiction of First-tier Tribunal premium icon
P Jinks (TC8822)

01 Jun 2023
Withholding tax was due on interest paid by UK borrower premium icon
Hargreaves Property Holdings Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 May 2023

01 Jun 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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