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Tax cases

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Bakery Badjie (TC8840)

10 Jul 2023
No reasonable excuse for paying VAT late premium icon
Nations Recruitment Ltd (TC8836)

10 Jul 2023
Assessments were not protected premium icon
P Ashe (TC8841)

30 Jun 2023
No mechanism to adjust loss claim premium icon
Civic Environmental Systems Ltd v CRC, Court of Appeal, 26 June 2023

30 Jun 2023
No evidence to prove intention to return to India premium icon
Ameet Shah (as executor of the estate of Anantrai Maneklal Shah deceased) (TC8842)

30 Jun 2023
Extension for direct debit facility did not change payment date premium icon
WWM Rose and Sons Ltd (TC8830)

28 Jun 2023
No reduction in the inheritance tax due premium icon
J C Pride as trustee of the estate of the late G Pride (TC8776)

26 Jun 2023
Woodlands form part of the property premium icon
The How Development 1 Ltd v CRC, Upper Tribunal ((Tax and Chancery Chamber), 30 March 2023

23 Jun 2023
Oil royalties paid to bank are not subject to UK tax premium icon
Royal Bank of Canada v CRC, Court of Appeal, 21 June 2023

22 Jun 2023
No eligibility for Covid support due to late real-time information returns premium icon
Raystra Healthcare Ltd (TC8838)

22 Jun 2023
VAT assessments raised outside the statutory time limit premium icon
Maxxim Residential Design Ltd (TC8834)

22 Jun 2023
Tax authority was not on a fishing expedition premium icon
Foreign National (TC8835)

16 Jun 2023
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Maximum penalty due for failure to notify Professional fees are not deductible Anti-avoidance provision applied Burden of proof when challenging a civil penalty Deed of appointment was adequate proof
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