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Tax cases

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Property was suitable for use as a dwelling premium icon
A and T Mudan (TC8777)

05 Apr 2023
Sub-sale scheme fails premium icon
O Fanning v CRC, Court of Appeal, 13 March 2023
04 Apr 2023
First-tier Tribunal decision stands premium icon
Red White and Green v CRC, Upper Tribunal (Tax and Chancery Chamber), 29 March 2023

30 Mar 2023
Workers provided excluded services premium icon
Prisma Recruitment Ltd (TC8762)

30 Mar 2023
Direct contract between worker and client premium icon
Gary Lineker and Danielle Bux trading as Gary Lineker Media (TC8774)

29 Mar 2023
Conditions not satisfied for zero rating on builder services premium icon
Paradise Wildlife Park Ltd (TC8729)

29 Mar 2023
Approval to disclose confidential documents premium icon
M Mitchell and P Bell v CRC, Court of Appeal, 10 March 2023

24 Mar 2023
Ties with the UK were not loosened premium icon
D Lyons (TC8765)

24 Mar 2023
Power cables did not make property mixed use premium icon
J Faiers (TC8768)

23 Mar 2023
Seller was not a developer premium icon
Moulsdale trading as Moulsdale Properties v CRC (Scotland), Supreme Court, 22 March 2023

23 Mar 2023
Temporary reduced VAT rate did not apply premium icon
The Young Driver Training Ltd (TC8748)

22 Mar 2023
Incorrect claim for self-employed support premium icon
T Ash (TC8749)
16 Mar 2023
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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?
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