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Admin
Avoidance
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International
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Investments
VAT
Septic tank formed part of property
A J and D A Bloom (
TC8866
)
Payment would cause financial hardship
Massala Exotic Ltd (
TC8862
)
Unsuccessful challenge to published avoidance scheme
Vision HR Solutions and another v CRC,
King’s Bench Division
, 3 July 2023
Director’s responsibility to cover potential tax liability
Hunt v Singh
, Chancery Division, 17 July 2023
Direct and immediate link not broken by share transaction
CRC v Hotel la Tour Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 24 July 2023
Was a home loan scheme effective?
Executors of Mrs LV Elborne and others (
TC8863
)
Deliberate failure to declare trading income
V Milasenco (
TC8861
)
Importance of establishing a main home
I Strachan (
TC8858
)
Same point cannot be relitigated
Waterloo Car Hire (a partnership) (
TC8848
)
Non-compliance with unless order
Ebuyer Ltd (
TC8853
)
Services provided by clinic were standard rated
Illuminate Skin Clinics Ltd (
TC8846
)
National Insurance contributions on car allowance payments to employees are refundable
Laing O’Rourke Services Ltd v CRC; CRC v Willmott Dixon Holdings Ltd,
Upper Tribunal (Tax and Chancery Chamber)
, 10 July 2023
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Readers’ forum: Own goal?
Readers’ forum: Is there VAT on website design services for charity?
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Readers’ forum: Happy ever after …
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Tax adviser registration guidance published
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CASES
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No grounds for estoppel or legitimate expectation
Redress payment was taxable as income
Cost of website photographs not linked to credit options
Joint and several liability notice is a criminal charge
Failure to check claims’ legitimacy was careless
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This week's opinion: 26 February 2026
Tax adviser registration guidance published
HMRC closes online filing service for company returns
Tax receipts shoot up in January
ICAEW calls for consistency in English visitor levy