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Interest in garages was residential
Espalier Ventures Property (Lansdowne Road) Ltd (
TC8914
)
Compensation payments have a character of penalties
ScottishPower Ltd and others v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 5 September 2023
New dwelling could be used only as a holiday let
Philip Spani (
TC8916
)
Wife’s ignorance of husband’s income is reasonable excuse
W Shahid (
TC8906
)
Legislation was intended to benefit a group of companies
M Group Holdings Limited v CRC,
Upper Tribunal (Tax and Chancery Chamber)
, 31 August 2023
Failure to take reasonable care
S Joseph (
TC8895
)
No relief at source for in specie contributions
Killik & Co LLP (
TC8874
)
Garage forms part of the grounds of the property
T Kozlowski (
TC8902
)
Personal liability notice issued against directors
Aizio Associates Ltd; T Campbell; D Billard (
TC8851
)
Payment to director from employee benefit trust was earnings
M R Currell Ltd (
TC8855
)
Lack of awareness of the charge is no excuse
C Diball (
TC8878
)
Agent had no understanding of capital gains tax law
J Beesley and another (
TC8871
)
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Different time limits apply to different errors
Expenditure on technical studies does not qualify
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Supply of staff to a UK care business
Share loss relief not available on salvage operation
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This week's opinion: 23 April 2026
HMRC trials new digital tax coding notices
More draft legislation for CBAM published for review
Tool launched to aid APR and BPR apportionment
Number of VAT investigations surges in 2024-25