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VAT
No authority to allow a late claim for EIS income tax relief
K Kalay (
TC9155
)
Information request was not proportionate
Coopervision Lens Care Ltd (
TC9151
)
Agreement did not constitute grant of an option
M Krishnamohan and another (
TC9146
)
No evidence to support claim for R&D costs
Flame Tree Publishing Ltd (
TC9149
)
Fields provide an amenity to the farmhouse
S and J Holding (
TC9141
)
Narrative on purchase invoices was adequate
Fount Construction Ltd (
TC9144
)
Transitional provision do not apply to carried interest
C Ferguson-Davie; N Edwards (
TC9138
)
Loan was an unauthorised member payment
D Foulkes (
TC9139
)
Provision for future payments is not deductible
A D Bly Groundworks and Civil Engineering Ltd and another v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 22 April 2024
Gold bullion was never available to be delivered
Qubic Advisory Services Ltd v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 23 April 2024
Company denied use of the flat rate scheme
Elphysic Ltd and others (
TC9126
)
Property, including woodland, is entirely residential
M and D Michael (
TC9130
)
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Readers’ forum: Does a guest house owner need to register for VAT?
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NEWS
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Agent reference number checks paused
Court of Appeal decision in Bolt stands
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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