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Tax cases

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Share dealing activity did not amount to a trade premium icon
N Henderson (TC8755)

16 Mar 2023
Group relief loss relief was not available premium icon
Volkerrail Plant Ltd and others v CRC, Court of Appeal, 1 March 2023

16 Mar 2023
Employee omitted from pre-lockdown RTI submissions premium icon
Luca Delivery Ltd (TC8752)

16 Mar 2023
Penalty issued to liquidated trading company premium icon
Colm Malone (TC8720)

15 Mar 2023
Documents are subject to legal advice privilege premium icon
Refinitiv UK Holdings Ltd; Thomson Reuters Group Ltd (TC8743)

10 Mar 2023
Assets were from related party premium icon
Muller UK and Ireland Group LLP and others (TC8742)

10 Mar 2023
Fraudulent agent’s actions were not taxpayer’s responsibility premium icon
R Robson (TC8746)

09 Mar 2023
Taxpayer was domiciled in England premium icon
J Coller (TC8738)

09 Mar 2023
Inadequate records to support 5% VAT charge premium icon
A McKiernan (TC8713)

07 Mar 2023
Effect of SORN on availability of vehicle premium icon

T Norton; Tim Norton Motor Services Ltd, Upper Tribunal (Tax and Chancery Chamber), 24 February 2023

03 Mar 2023
Adequate information to issue closure notices premium icon
J Hitchins and two others (TC8732)

03 Mar 2023
Suspension of careless error VAT penalty premium icon
London Drylining Ltd (TC8671)
02 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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